Dividends & Distributions - A Tax Update

Introduction

This virtual classroom session will review the latest cases concerning dividends, including reviewing the timing of when dividends are deemed to be paid as well as reviewing HMRC’s current approach to dividend waivers and the settlements legislation.

The objective is to ensure any dividend tax planning remains effective for owner-managers.

What You Will Learn

This live and interactive session will cover the following:

• Review of the distribution rules and legislation
• The meaning of ‘distributions’ for tax purposes
• Dividends
• Illegal dividends and the tax impact
• Loan write-offs
• Circumstances around bonus issues and subsequent repayment

Anti-Avoidance Rules

• Transactions in securities
• Distributions on a winding up of a UK-resident company
• Settlements Legislation

The Cases

• A review of the important cases in this area

Practical Planning

• Alphabet shares
• Dividend waivers
• Providing shares to employees

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.