SolvedChapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Charge to tax on dividends and other distributions
- Crossheading Purchase by company of exempt employee shareholder shares
- Crossheading Amounts treated as dividends
- Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)
- Crossheading Other amounts treated as distributions
- Crossheading ... Payment and deduction of tax
- Crossheading Employee-ownership trusts
- Crossheading Anti-avoidance