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Dividend taxation

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 9: Distribution of profits and dividend planning Summary of dividend tax regime Applying the £1,000 dividend nil-rate band The PA Holdings case – a challenge to dividend payments? Dividends on ‘Alphabet’ share arrangements Overseas dividends received by individuals ...

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