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Tax Guide - Private Company Dividend Payments - 20th Edition - April 2014

Price: £49.00



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A dividend without the correct supporting minutes etc will not only be in breach of the Companies Acts but also unacceptable to HM Revenue and therefore it is essential dividend paperwork is correctly dealt with.  This is particularly the case following HM Revenue's success in the Vardy Properties Tax Tribunal case which found that a purported dividend paid was unlawful in that it failed to follow the relevant requirements.  The guide sets out in detail Companies Act 2006 procedures and also considers the implications of illegal dividends [including recent case law], alternative methods of payment, eg cheque, loan account, the distinction between interim and final dividends, plus includes example minutes, dividend waiver form etc.  It also reviews situations where HM Revenue may contend dividends should be taxed as remuneration and subject to PAYE tax and National Insurance contributions, including commentary on the recent case of P A Holdings Limited.

Pages: 30

Author: DTE Tax

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This guide concentrates on the tax issues facing the advisor to the smaller limited company with turnover of up to circa £1m.
 

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