Income from Dividends and Interest

Walter Sinclair and Barry Lipkin

Chapter Chapter 8 in Tax Guide 2014–2015, 2014, pp 55-68 from Palgrave Macmillan

Abstract: Abstract This chapter broadly covers savings income and dividends, including certain tax efficient investments. From 6 April 2005 the legislation contained in ICTA and subsequent Finance Acts was broadly consolidated into ITTOIA Ss365– 573 and Parts 5–7 of Sch 2 and references to schedules for income no longer apply although the basic rules remain.

Keywords: Ordinary Share; Loan Stock; Individual Saving Account; High Rate Payer; Offshore Fund (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_8

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DOI: 10.1057/9781137411945_8

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