Manufactured overseas dividend avoidance scheme closed | Practical Law

Manufactured overseas dividend avoidance scheme closed | Practical Law

HMRC published draft legislation prohibiting tax credits for manufactured overseas dividends on 15 September 2011. The measures are to have effect from that date.

Manufactured overseas dividend avoidance scheme closed

Practical Law UK Legal Update 9-508-2251 (Approx. 5 pages)

Manufactured overseas dividend avoidance scheme closed

by PLC Tax
Published on 16 Sep 2011 • United Kingdom
HMRC published draft legislation prohibiting tax credits for manufactured overseas dividends on 15 September 2011. The measures are to have effect from that date.