Commentary

D6.601 Introduction to shareholder return of value and profit extraction

Corporate tax
Corporate tax | Commentary

D6.601 Introduction to shareholder return of value and profit extraction

Corporate tax | Commentary

Division D6.6     Shareholder return of value and profit extraction

Articles D6.605–D6.635 reviewed by
BRADLEY PHILLIPS

Tax Partner, Herbert Smith LLP

Articles D6.640–D6.658 prepared by
ROGER JONES,

CTA (Fellow), TEP

Senior Manager, Larking Gower

For updates affecting this Division please see Part D0 Updates

Shareholder return of value and profit extraction: Overview

D6.601 Introduction to shareholder return of value and profit extraction

This division discusses the use of reorganisations to return value to shareholders (D6.605–D6.635). Additionally, the various methods by which profits may be extracted from a family company are discussed at D6.640–D6.658.

Shareholder return of value

Companies will pay dividends to their shareholders as a basic way

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