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 pre-recorded webinar will be streamed at 12:30pm on Wednesday 1st February 2023 and will remain available to view by delegates who have registered by then for 90 days.

New: Enjoy unlimited 24/7 access to over 1434 webinars with an MBL Annual Webinar Subscription. Email webinarsubscription@mblseminars.com for details..

Book now Information

Added to basket

Webinar | 01.02.2023

Unlimited Viewers | 1hr


Company Distributions & Dividends - Latest Tax News

Checkout
Continue Shopping
Feb
1
2023
1hr
Unlimited viewers
at your organisation
MBL Seminars My MBL Webinar Subscription holders Sign in to access this course
Prices (ex VAT)
Smart
Plan Information
Season
Ticket Information
Standard
Unlimited User Licence
£75
£150
£300
New: Enjoy unlimited 24/7 access to over 1434 webinars with an MBL Annual Webinar Subscription. Email webinarsubscription@mblseminars.com for details.

Related Events