Has any member experience of dividend waivers. HMRC make reference in there on-line guidance, that continuous use of dividend waivers, will render such transations liable to trhe settlements legislation. Even though the dividend and the associated waiver has been completed legally.Has anyone experince of HMRc applying settlements to these situations?
Many thanks
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Refer to my article on this subject - link below
https://www.accountingweb.co.uk/topic/tax/dividend-waivers-get-details-right/481882
Check out my article as above - there is a section headed ' When will HMRC become interested' which deals with this point.