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Income from Dividends and Interest

Walter Sinclair and Barry Lipkin

Chapter Chapter 8 in St. James’s Place Wealth Management Tax Guide 2009–2010, 2009, pp 49-60 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: OHVV WKDQ; Pruh WKDQ; Individual Saving Account; WKLV FDVH (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-24512-9_8

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DOI: 10.1057/9780230245129_8

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