In this month's exclusive Accountancy Daily CPD module, we provide an overview of the taxation of dividends and distributions, how the tax is charged and reporting requirements

This module covers the following:

• the statutory background to the income tax treatment of dividends and other distributions received;
• interim versus final dividends and the importance of the distinction between them;
• the person liable in the light of recent case law; and
• the consequences of non-receipt and of dividend waivers or illegal dividends (also in the light of recent case law).

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Stephanie Webber, senior tax writer at Croner-i.

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