http://sme-advisor.loveslife.biz/2024/11/13/does-a-company-pay-tax-if-it-receives-a-dividend/ WebHMRC Guidance – CFM74350; CTM15150; IPTM4220; SAIM1070; SAIM4030; SAIM5060. Purchased life annuities – see also Purchased life annuities. Generally. Commentary – Tax Reporter ¶345-450. Case Law – Stevenston Securities, Ltd. v. Commissioners of Inland Revenue. Rate of tax.
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