Income from dividends and Interest

Walter Sinclair and Barry Lipkin

Chapter Chapter 8 in Tax Guide 2013–2014, 2013, pp 55-67 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: Interest Payment; Dividend Income; Bank Interest; Ordinary Share; Loan Stock (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_8

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DOI: 10.1057/9781137315298_8

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