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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.10 Income tax and CGT for trustees /Accumulation and discretionary settlements / I5.1011 Dividend income received by trustees
Commentary

I5.1011 Dividend income received by trustees


IHT, trusts and estates

Dividend income means1:

  1. Ìý

    •ÌýÌýÌýÌý dividends and other distributions from a UK company2

  2. Ìý

    •ÌýÌýÌýÌý dividends from non-UK resident companies3

  3. Ìý

    •ÌýÌýÌýÌý stock dividends from UK resident companies4

  4. Ìý

    •ÌýÌýÌýÌý the release of a loan to a participator in a close company5

  5. Ìý

    •ÌýÌýÌýÌý a 'relevant foreign distribution' by a non-UK

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Web page updated on 17 Mar 2025 16:24