This course provides a detailed exploration of dividend stripping, its tax implications, and compliance requirements under current rules and provisions. Participants will learn about key topics, including anti-avoidance measures, GB1 provisions, tax treatment of share transactions, and the implications of retained earnings in share sales. With practical examples and case studies, this course equips tax professionals and business leaders to navigate the complexities of dividend stripping, mitigate risks, and ensure compliance while optimizing tax outcomes.

Topics List:

• Understanding Dividend Stripping: Key Concepts
• GB1 Anti-Avoidance Provisions and Applications
• Tax Treatment of Share Sales and Retained Earnings
• Imputation Credits and Dividend Substitution Rules
• Managing Share Transactions Within Trusts
• Capitalization and Available Subscribed Capital (ASC)
• Dividend Integrity Measures: Risks and Scenarios
• The Role of Loans and Overdrawn Current Accounts
• Analyzing Case Studies in Dividend Stripping Scenarios
• Practical Strategies for Tax Compliance