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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /Individual savings accounts—introduction / E3.304 ISA—tax credits on company distributions

E3.304 ISA—tax credits on company distributions

Personal and employment tax

From 2016/17 onwards there are no tax credits on distributions (part of the changes introduced to dividend taxation from that date which included abolition of the dividend tax credit, changes to dividend tax

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A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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