Stock dividends
Bonus share capital, conversion/exchange
Bonus share capital, meaning
Generally
In lieu of cash dividend, meaning
Capital gains
Capital gains tax
Corporation tax
Discretionary trust, charge of deemed income at higher Schedule F rate
Discretionary trusts
Distributions
Enhanced stock dividends received by trustees of interest in possession trusts
Group distributions
Income tax charge
Bonus share capital, meaning
Cash equivalent of share capital
Conversion etc. of bonus share capital
Generally
Income charged
Income tax treated as paid
Person liable
When stock dividend income arises
Measurement of income
Real estate investment trusts
Generally
Returns
Shares issued pre-6 April 1975
Trustees