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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Stock dividends from UK resident companies / E1.420 Stock dividends from UK resident companies

E1.420 Stock dividends from UK resident companies

Personal and employment tax

E1.420 Stock dividends from UK resident companies

Stock dividend income is charged to tax as savings and investment income¹. For full commentary on the taxation of stock dividends in the hands of a non-corporate recipient, see D6.243, D6.244.

A 'stock dividend'² is an issue of shares

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C1.106 Allowable capital losses

B5.301 Intellectual property—overview

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation