Company distributions
Advance corporation tax, qualifying distributions
Agricultural co-operatives
Anti-avoidance rules
Controlled company rules, manipulation of
Deductions given
Diversion of trade income
Loan relationships, scheme in the nature of
Payments for distributions
Payments not at arm's length
Portfolio holdings
Quasi-preference or quasi-redeemable shares
Arrangements between companies
Associated persons
Generally
Personal representatives
Trustees
Authorised investment funds
Authorised unit trusts
Bonus issue following repayment of share capital treated as distribution
Brought into account as trading receipt
Building society
Change of status
Payments
Categories
Charge to tax
Exemption
Generally
Small companies, exemption
Chargeable gains
Deemed disposals
Generally
Circumstances giving rise to
Civil partners, references to
Close company
Companies carrying on mutual business
Companies not carrying on a business
Connected persons
Cross-border mergers, distributions as part of
Deductions disallowed
Demergers
Dissolution of company, share capital
Electronic communications
Exemptions
Anti-avoidance rules
Controlled companies
Controlled foreign companies
Deductions given
Diversion of trade income
Election for distribution to be taxable
Foreign dividend coupons
Generally
Insurance companies
Loan relationships, scheme in the nature of
Non-redeemable ordinary shares
Ordinary share, meaning
Payer, meaning
Payments for distributions
Payments not at arm's length
Portfolio holdings
Provisions having priority
Quasi-preference or quasi-redeemable shares
Recipient, meaning
Redeemable, meaning
Relevant person, meaning
Scheme, meaning
Shares accounted for as liabilities
Small companies
Tax advantage scheme, meaning
Transactions not designed to reduce tax
Fishing co-operatives
Groups, members of a 90 per cent group
In kind, determination of amount
In respect of securities of the company, meaning
In respect of shares in the company, meaning
Income tax charge
Authorised unit trusts
Generally
Income charged
Open-ended investment company dividends
Person liable
Industrial and provident society payments
Information
Non-qualifying distributions
Qualifying distributions
Insurance companies
Interest payments, securities
Intermediaries
Interpretations
Intra-group interest
Investment trusts, dividends treated as interest
Lower rate application
Married persons, references to
Matters which are distributions
Meaning of distribution
Overview
Priority of negative rules
Matters which are not distributions
Associated persons
Connected persons
Overview
Meaning
Mergers, distributions as part of
Mutual business, companies carrying on
New consideration, meaning
Non-cash assets, determination of amount
Non-commercial securities
Consideration exceeding amount of principal
Consideration exceeding amount of principal, exceptions
Consideration received for issue of security
Hedging arrangements
Issued at premium representing new consideration
Meaning
Principal secured
Non-resident companies
Charge to tax
Income charged
Person liable
Share incentive plans
Tax credits
Offshore funds
Open-ended investment companies
Overview
Personal representatives
Purchase of own shares
Qualifying distribution, meaning
Real estate investment trusts
Attribution
Deduction of tax
Holders of excessive rights
Recipients, liability to tax
Redeemable share capital
Reduction of share capital, following
Repayment of share capital
Bonus issue following
Chargeable payments made within 5 years of exempt distribution
Distributions following bonus issue
Premium representing new consideration
Premiums paid on
Returns, non-qualifying distributions
Securities issued other than for new consideration
Shares and securities
Small companies, exemption
Special securities
Equity note, meaning
Interpretation
Meaning
Principal secured, meaning
Relevant alternative finance return
Stock dividends
Tax certificates
Companies duty to provide
Meaning
Nominees, duties of
Penalties
Tax credits
Transfers of assets or liabilities between a company and its members
Trustees
Unit trusts
Venture capital trusts
Winding up, distribution in respect of share capital
