Speakers Quoted:
- Bradley Phillips Tax Partner Herbert Smith LLP
- Pete Miller Director National Tax Ernst & Young LLP
- John Hiddleston Tax Director Vantis Tax Limited
- Charlotte Redcliffe Head of Tax Centrica plc
- George Hardy Financial Services Tax Partner Ernst
& Young LLP - Amanda Flint Director Reward Consulting Chiltern plc
Returning value to shareholders
Bradley Phillips reminded the audience that under TA 1988 s 209(2)(b) any payment by the company to its shareholders is a taxable income distribution unless it is a repayment of capital. However he emphasised that if the payment is not made by the company then it is not regarded as an income distribution. To...
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