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[Thanks to the ACCA – http://www.icaew.com/en/archive/members/practice-resources/icaew-practice-support/practicewire/news/dealing-with-dividends%5D The accounting and disclosure of dividends can seem simple but beware of falling foul of the technical complexities. When to provide for a dividend If a dividend is paid in the year then, as long as there are distributable reserves (see below), there is little to debate in terms … Continue reading
It is mandatory for a company director to file a tax return with HMRC, if a return has been issued. It is also mandatory for a director (or anybody for that matter) to notify HMRC if they have a liability to tax for a particular year of assessment, by 5 October following the end of … Continue reading
Phoenix Debola 