Alternative to bonuses

Appellants waiving right to receive dividends, settlement

Approval by employee directors

Benefit of share scheme

Building societies

Building society securities

Conditions to be satisfied

Duty to deduct tax

Changes from April 2016

Claims to carry-back surplus advance corporation tax, cessation of trade

Companies entitled to tax reliefs and exemptions in UK dividends not available to dividends from non-resident companies

Controlled foreign companies

Corporate partners

Corporation tax


Exemption from tax

Deductions disallowed

Determined by directors

Domestic and foreign

Compatibility of national legislation with EU law

Dividends received from companies resident in another member state or non-member country

Economic double taxation

Exemption from corporation tax

Free movement of capital

Freedom of establishment

Grant of full tax credit

Preventing or mitigating charges to tax

Repayment of unlawfully levied tax

Tax credit, equal treatment

Tax credit, partial imputation system

Uniform tax rate

Withholding tax, equal treatment

Double tax relief


Double taxation relief


Electronic communications

Employee benefit fund payments received by employees

Employee specific shares

Exemption from withholding tax

Family company, income arising under settlement

Fiscal investment enterprise in Netherlands, deduction of tax at source

Foreign income dividends

Foreign securities

Free movement of capital

Freedom of establishment


Golden share

Government securities

Group income

Income arising under settlement, income shifting

Industrial and provident societies

Inheritance tax, waiver

Insurance companies

Loss relief

Losses offset following incorporation


Nature of

Non-resident entertainers and sportspeople

Non-resident UK companies

Non-supplies/outside scope of VAT


Payments made

Parent and subsidiary companies, advance corporation tax

Group income election, raising of new point, abuse of process

Group litigation order

Incorporation of non-discrimination provisions into UK law

Partly deductible VAT


Payments to

Employees (dividends)

Employees (out of dividends)

Trustees (dividends)

Proposal to benefit employees through dividends rather than bonuses

Public revenue

Rate of tax

Dividend higher rate

Dividend ordinary rate


Received by employee benefit trusts

Restricted preference shares

Retailers, discounts or distribution of profits

Settlement where settlor retains interest

Share incentive plans


Share premium account of Cayman Islands company, management expenses


Tax credit

Advance payment mechanism, parent company seeking reimbursement

Certificate of corporation tax paid

Compatibility of national legislation with EU law

Entitlement, discrimination, incorporation into UK law

Free movement of capital

Infringement of taxpayer's rights under EU law

Partial imputation system

Tax credits

– see Tax credits

Tax efficiency as funding

Taxation of

Taxation of (discretionary trusts)

Taxation of (family investment companies)

Trade investments in overseas companies, credit for underlying tax

Trade-related, use in carry forward of trade losses

Transactions in securities

Underlying tax


Value shifting

Waiver of


By trustees


Impact on change in ownership

When paid

Withholding under UK/US double tax treaty