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CTA - Taxation of Individuals > 4. TAXATION OF DIVIDENDS > Flashcards

4. TAXATION OF DIVIDENDS Flashcards

1
Q

Dividend allowance

A

500

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1
Q

how are benefits given to shareholder but not directors treated?

A

dividends

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2
Q

how to define close company for dividend benefit purpose

A

ltd co - and under 5 shareholders or all shareholders = directors

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CTA - Taxation of Individuals (56 decks)

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