VAT tertiary legislation

Published on: 01 May 2024

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a collection of VAT tertiary legislation.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Personal Tax

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more

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Class 1 v Class 1A

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Corporation Tax

Overseas property businesses for companies

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14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

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