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Providing dividend income for the spouse

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 Income-shifting/income splitting – an overview Potential HMRC challenge under settlements legislation The landmark Arctic Systems case Evaluating the reality of the arrangements Arctic Systems – HMRC loses on the ‘outright gift’ exemption ...

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