Dividends

15 April 2026

2026/27 Profit Extraction for shareholding directors (Part 1)
Consider salary first when thinking about profit extraction strategy

26 March 2026

Onshore Bonds: a great home for dividends
Onshore bond tax effectiveness for equity income funds

23 March 2026

The taxation of unit trusts and OEICS - in a table
The three types of units in a unit trust or shares in an OEIC: income units/shares; income reinvestment units/shares; and accumulation units/shares. The income tax and capital gains tax consequences of each with reference to: dividends; equalisation; and capital gains

23 March 2026

Collective investments - a quick guide
The main features of the three types of collective investment scheme

04 March 2026

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments

30 January 2026

UK dividend payments in 2025
In 2025 UK dividend payments either rose by 3.6% or fell by 0.9%, depending on your chosen yardstick

29 January 2026

The tax treatment of dividends received
The taxation implications for the various categories of taxpayer receiving a dividend

28 January 2026

Dividend payments by a company
The implications for a company when paying a dividend

08 December 2025

Antidotes for the dividend bug
A reminder of the tax shelters available for the increase in dividend taxation

02 December 2025

Dividend or bonus - an initial look
The factors in the bonus/dividend decision following the announcement of a dividend tax increase