www.macfarlanes.com/what-we-think/2024/court-clarifies-when-an-interim-dividend-becomes-a-debt/
www.cadwalader.com/brass-tax/index.php?nid=89&eid=391
Upper Tribunal considers when a dividend becomes ‘due and payable’ for tax purposes | RPC
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www.macfarlanes.com/what-we-think/2024/court-clarifies-when-an-interim-dividend-becomes-a-debt/
www.cadwalader.com/brass-tax/index.php?nid=89&eid=391
Upper Tribunal considers when a dividend becomes ‘due and payable’ for tax purposes | RPC
