Originally posted by northernladuk
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The result of the Arctic case would have been different if it were adult son and father AND the dividend paid to the non-fee earner did not fInd its way back to the fee-earner. So, for example, if I had an adult son at university, I could potentially tax=-efficiently give him shares and a dividend in order to help him pay his way through uni but once he had finished uni, if he received a dividend and paid it back to me, that would be ineffective (ie I would be taxed on the dividend).
PUMA
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