Company Distributions & Dividends - Latest Update & Guidance

Introduction

Aimed at those who advise directors and high net worth clients in receipt of dividends, as well as those advising on owner managed companies making the distributions, this webinar will ensure that you are up to date with the latest developments in this area, including Finance Bill 2024-25 changes.

What You Will Learn

This webinar will cover the following:

• A brief overview on forms of distribution and tax treatment, including recent Upper Tribunal cases HMRC v Pickles & anor, JC Vision and Jasper Conran, and Shinelock Ltd
• Matters which are not distributions, including CGT treatment on a winding up
• Matters treated as dividends
• Compare dividend or salary - the legal position including Global Corporate Ltd v Hale, practical and taxation differences pre and post 2023 CT rate changes
• The taxation of dividends
• Person liable
• Dividend not paid or void, including the Jay [2022] case
• Extraction rates
• Dividend waivers, different share classes, what can go wrong?
• Settlements legislation, employment related securities, business asset disposal relief

This pre-recorded webinar will be available to view from Tuesday 21st January 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.