Surplus Revenue for Dividends and Distribution to Shareholders

Considers the payment of dividends and distribution of assets, and their tax implications, and to review the relevant options open to the company and its shareholders.

• What are dividends?
• Paying dividends – final or interim?
• Procedure for declaring dividends
• Dividends – class rights & payment
• Dividends – Directors’ Duties & Liabilities
• Dividends and Tax
• Distributing Assets to Shareholders
• Repurchase of Shares