This course covers six key tax issues and common pitfalls that advisors and their clients need to be aware of when paying a dividend from a close company. The course will provide a review of practical issues with a clear analysis of the tax law and practice, illustrated with examples.

Specifically, the course covers:

• Solvency
• Imputation requirements
• RWT timing
• Shareholder Continuity when paying a dividend
• Non-Cash Dividends
• Distributions on Wind Up

Upon satisfactory completion of this webinar, you will be able to:

• articulate the rules and principles clearly
• anticipate relevant tax issues
• advise clients of the tax implications in each of the areas

Suited to:

• intermediate through to advanced accountants in public practice who are dealing with close companies and their shareholders.
• corporate accountants of close companies.

Duration: 1.00 CPD hours (55 mins plus 5 mins Q&A)

PRESENTER

Mike Hadwin, Director, Symmetry Advisory
Mike has been a regular presenter for TEO Training. You’ll learn from Mike’s 40 years of tax experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.