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Dividend waivers

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 Tax effect of dividend waivers Application of settlement legislation to dividend waivers Vulnerable situations Donovan and McLaren v HMRC Buck v HMRC Preventing a potential HMRC settlement challenge ...

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