Company Dividends and Taxes in the UK.
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how...
| Main Authors: | , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
IFS
1995
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