Consultation outcome

Company distributions

• From: HM Revenue & Customs
• Published: 9 December 2015
• Last updated: 24 March 2016 — See all updates

This consultation has concluded

Download the full outcome

Company distributions - summary of responses

PDF, 239 KB, 18 pages

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Detail of outcome

Following the consultation the government has amended the draft legislation published at Autumn Statement. The revised legislation is being published in Finance Bill 2016. The government believes that there is no need to take further action beyond these measures now.

This document summarises the responses to the consultation and sets out the government’s response.

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Original consultation

Summary

Consultation on the tax rules governing distributions by a company.

This consultation ran from
1pm on 9 December 2015 to 11:45pm on 3 February 2016

Consultation description

This consultation concerns the tax rules governing distributions by a company and whether they can be improved in order to reduce imbalances in the tax system.

Documents

Company distributions - consultation document

PDF, 293 KB, 19 pages

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Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 9 December 2015
Last updated 24 March 2016 + show all updates

1. 24 March 2016

   Summary of responses published

2. 9 December 2015

   First published.