Log in to your account

FREE Sign up to Accountancy Daily and enjoy

- Unlimited analysis & case report access
- Exclusive surveys & industry updates
- And much, much more...
In the first article in an eight-part series, Croner-i tax and accounting writer David Duvall FCA considers why the payment of dividends can be a difficult area with major listed companies falling foul of the law in recent years. Here we focus on the legal and regulatory framework and the restrictions on making distributions