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dividend in specie

dividend in specie small uk company

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A small uk resident company that I act for has received a dividend in specie. Is the amount receieved subject to corporation tax under CTA 2009 section 931a or could it be exempt from corpoartion tax under CTA 2009 part 9a ? 

Can anyone advise which dividends in specie qualify for these exemptions?

Thanks in advance





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By Vile Nortin Naipaan
11th Jul 2019 14:17

And the useful information? Where's that?

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By Accountant A
11th Jul 2019 14:27

What answer do you get when you apply the legislation to which you refer?

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Replying to Accountant A:
By jonibarnes
11th Jul 2019 15:22


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Replying to jonibarnes:
By Tax Dragon
12th Jul 2019 07:04

And that's how you feel when you have the relevant information to hand. Imagine how much harder it is for us, as you haven't told us anything.

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By Wilson Philips
12th Jul 2019 07:28

I would say that any dividend that meets the conditions for exemption in either section 931B or 931D of CTA 2009 should be exempt.

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