Manufactured overseas dividend avoidance scheme closed | Practical Law
https://content.next.westlaw.com/practical-law/document/I7cb250a1e84e11e398db8b09b4f043e0/Manufactured-overseas-dividend-avoidance-scheme-closed?viewType=FullText&transitionType=Default&contextData=(sc.Default)
HMRC published draft legislation prohibiting tax credits for manufactured overseas dividends on 15 September 2011. The measures are to have effect from that date.
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Manufactured overseas dividend avoidance scheme closed
Practical Law UK Legal Update 9-508-2251
(Approx. 5 pages)
Manufactured overseas dividend avoidance scheme closed
by PLC Tax
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Published on 16 Sep 2011
•
United Kingdom
HMRC published draft legislation prohibiting tax credits for manufactured overseas dividends on 15 September 2011. The measures are to have effect from that date.