Chapter-1 : Dividend Taxation for Company Directors & Shareholders

Category Business Tax Directors’ Pay & Dividends Chapter-1 : Dividend Taxation for Company Directors & Shareholders

Chapter-1 : Dividend Taxation for Company Directors & Shareholders

The dividend tax allowance was first introduced in 2016 and replaced the old dividend tax credit with an annual -5,000...

Guide

How dividends are taxed

September 1, 2022

The dividend tax allowance was first introduced in 2016 and replaced the old dividend tax credit with an annual -5,000...

Insights

When dividends cannot be paid

September 12, 2024

There is a basic principle that dividends or other distributions must not be paid out of capital even if the...

2025-26

Dividend taxes will they increase?

September 18, 2025

Speculation is growing that rates or allowances applied to dividend income may change in the next Budget. The current tax...

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