1
Type Speaker CPD Hours Level
Webinar
1.25 UpdateInformation
SRA Competency B

Introduction

The taxation of company distributions and dividends has undergone many changes over recent years.

This 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.

The update will incorporate Finance Bill 2022-23 changes.

What You Will Learn

This webinar will cover the following:

  • Summary of forms of distribution and tax treatment, including recent Upper Tribunal case HMRC v Pickles & anor
    • Matters which are not distributions, including CGT treatment on a winding up and the TAAR
    • Matters treated as dividends
  • Compare dividend or salary - the legal position including Global Corporate Ltd v Hale, practical and taxation differences pre and post 2023 CT rate changes
  • The taxation of dividends
    • Extraction rate pre and post April 2023
  • Dividend waivers, different share classes, what can go wrong?
    • Settlements legislation, employment related securities, business asset disposal relief

This webinar was recorded on 16th December 2022

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