Updated Pensions schemes newsletter 163 — October 2024 | Tolley

Updated Pensions schemes newsletter 163 — October 2024

Published on: 20 November 2024

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Specialist Tax Regulatory Materials

Article summary

The newsletter has been updated to remove information about a correction of the availability of an individual’s overseas transfer charge.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Personal Tax

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more

Tax Returns

Corporation Tax

Real estate investment trusts (REITs)

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14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

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Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more

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