Course description
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.
Topics discussed by expert speaker David Rose will include a review of the rules and legislation, the important cases in this area, practical planning guidance, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
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
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...