p. 20220. Taxation of distributions and debenture interest
- J. Scott SlorachJ. Scott SlorachDirector of Learning and Teaching, York Law School, University of York
- and Jason EllisJason EllisSenior Lecturer in Law, Nottingham Law School, Nottingham Trent University
This chapter deals with the taxation of distributions by way of dividend and of debenture interest. Both dividends and debenture interest are income returns on investments made in companies and, therefore, subject to income tax.