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HMRC internal manual

Double Taxation Relief Manual

Grenada: Dividends

Withholding tax is deductible from dividends paid by a Grenada company to a non resident but paragraph 6(1) exempts a United Kingdom resident recipient from such tax.

Where a dividend is paid to a United Kingdom resident company controlling, directly or indirectly, at least 10 per cent of the voting power in the Grenada company, credit may be given for the underlying tax (see INTM164010(d))(Article 13)