Company Distributions & Dividends - A Bite Sized Update

Introduction

The taxation of company distributions has undergone many changes under recent years.

This short webinar is aimed at advisers to directors and high net worth clients in receipt of dividends, and those advising on owner managed companies making the distributions.

What You Will Learn

This webinar will cover the following:

• Brief summary on forms of distribution, including the key cases of HMRC v Pickles and the recent case of Shinelock Ltd v HMRC
• Tax treatment
• Comparing dividend or salary - the legal position including Global Corporate Ltd v Hale
• Practical and taxation differences post 2023 CT rate changes

This webinar was recorded on 28th September 2023