Dividend tax confusion

2nd October 2020
Posted in Articles, Business Tax by Andrew Marr

The issue Dividends are generally taxable on the basis of when they are received. This is a basic but important point…

Discharge of a director’s loan account on liquidation is not a write-off!

22nd November 2019
Posted in Articles, Business Tax, Capital Gains Tax by Forbes Dawson

The issue There have been various rumours circulating about a HMRC ‘test case’ with the following key points: A director’s loan…

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