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  • Tax - Interim dividend board minute
    Interim dividend board minuteA company can only pay dividends where it has "distributable profits". Broadly, this means post-tax profit for the current or previous years which has not been paid to the shareholders. The directors must keep records to show they have considered this.dividend timingFor a comprehensive board minute concerning all possible factors to be taken into account in proving that a payment to you was in fact an interim dividend see our Interim Dividend Board Minute.The board minute details...
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  • Tax - Distributable profits board minute
    Distributable profits board minuteA company can only pay dividends where it has "distributable profits". Broadly this means post-tax profit for the current or previous years which has not been paid to the shareholders. The directors must keep records to show they have considered this.A legal dividendCompany law says that once you've established the availability of distributable profits you can pay a dividend. These come in two types, interim and final. The directors have the power to pay an interim dividend...
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