if dividends are paid after company tax has been calculated, are the shareholders/directors liable for tax?
412715
Yes.  This was a campaign point for W in his first election - double taxation of dividends.  The company pays its taxes and distributes the left over, then the investor has to pay taxes on those earnings.  Bush wanted to get rid of that, but the Dems threw in the whole "tax breaks for the rich" and it didn't go through.
808726
When you sell the ETFs after a year, you get LTCG treatment.  When you get a distribution from your holdings (without selling), usually most of it is qualified dividends if the distribution mostly comes from dividends from stocks rather than REITs or interests.  Your 1099-B will tell you how much of each distribution is qualified dividends.  Non-qualified dividends are taxed at ordinary income rate.
1183503
Dividends are either qualified or non-qualified.  \n\nQualified dividends are the ordinary dividends received in tax years beginning after 2002 that are subject to the same 5% or 15% maximum tax rate that applies to net capital gain. They are shown in box 1b of Form 1099 –DIV.\n\nQualified dividends are subject to the new 15% maximum capital gains rate if the applicable regular tax rate is 25% or higher. If the applicable regular tax rate is lower than 25%, qualified dividends are subject to the new 5% maximum capital gains rate.\n\nTo qualify for the 5% or 15% maximum rate, all of the following requirements must be met:\n\nThe dividends must have been paid by a U.S. corporation or a qualified foreign corporation. (See qualified foreign corporation.) \nThe dividends are not of the type listed later under Dividends that are not qualified dividends. \nThe proper holding period is met \n\nNon-qualified dividends are taxed at the taxpayers nominal rate.
658385
Basically, the owner of the stock on the record date gets the whole dividend, so theoretically, you could buy the stock and sell it the next day and still get the dividend, but realize that people usually pay less for the stock after it starts trading ex-dividend by the amount of the dividend.
1066534
Before you report distributions in excess of basis, be sure you take into account your share of the partnership's liabilities.  Those liabilities also give you basis against which to draw distributions without being taxed.
124590
Well the PF that is deducted is paid in 2 tranches, check if you got both your tranches also.\n\nYou should ideally get your share + Company share + interest
778589
it doesnt matter where the money comes from if it is earned in the UK then you will be liable to UK tax. You would need to use an accountant to work out your tax liabilities due on any money earnt during the tax year.
984929
The dividends are not taxable income and the loan interest is not deductible.  So no Federal tax reporting at all.
47310
You're correct.  Presumably you received a 1099-DIV with $8000 (or whatever) in the cap gains distribution.  You would need to include that amount in your return.  When you sell the shares, that amount will be included in your basis so your eventual gain will be total sales price-$108,000.
9902
Yes, you can own a percentage of a stock share with divident reinvestment.  It is up to the individual companies, but no major companies will allow you to buy partial shares, however with dividents, you can have them.
286724
When a company earns a profit, the board of directors may opt to distribute a portion to shareholders in the form of dividends.\n\nUsually dividends are paid in cash on a per-share basis.\n\nSometimes they are distributed in the form of company stock, and this is called a "script dividend."
337047
Stock dividends would not impact cash or liabilities.  I imagine it would just increase paid in capital and decrease retained earnings.  Just rearranging things.\n\nCash dividends are different, but you didn't ask about that.  Are you sure you're not referring to these?  Because cash dividends would decrease cash and retained earnings.\n\nIf you really have to pick just one, the question is wrong.  Go with decrease cash because there might some filing fees involved or something garbage like that.  Liabilities would be unchanged.\n\nThey really aren't related.  If you can "write-in" no change, do that.  If it's a multiple choice thing, just pick one at random.  It's pretty much a toss-up.  Maybe decrease cash as mentioned above and decrease liabilities.  No real idea.
779296
NO.\nFBT is levied only on those fringe benfits which are shared by company with the employees.
17861
Yes.  you will have to pay taxes on capital gains.  For more information on investment clubs, please visit: \n\nhttp://www.investmentclubhelp.com/
1079873
If the plan does the reinvesting, then no.  If the plan pays your dividend to you and you choose to invest it in the same plan, then yes.  \n\nIf the plan sent you a check, the money was in your hands to do with as you choose.  You will get a 1099-DIV and will have to pay tax on the dividend.  When you reinvest, you now have more shares of the security and a higher basis for when you sell it.\n\nIf you have your plan reinvest dividends, make sure that you keep track of them by saving the annual statements on which they are reported. If you keep good records, when you sell the investment, you'll be able to add the reinvested amounts to your basis in the investment, and pay less in capital gains tax. If you lose your records, in some cases the issuer of the stock or mutual fund will be able to tell you what your reinvestments were, but they might not be able to locate records that go back as far as you need.
73493
The capital gains are distributed to the shareholders.  You have to pay taxes on your portion, unless its a tax sheltered account, whether you take them in cash or reinvest them.  The Net Asset Value of the mutual fund shares are reduced accordingly.
1083798
The gain is calculated as the proceeds received less the cost originally incurred less an allowance known as 'indexation' which gives you credit for inflation.  The longer you have held the flat, the more credit for inflation you'll receive to reduce the gain.\n\nThe gain will be taxed at whatever rate of tax the company pays based on profits.  If it is a one-off stand alone company any profits or gains up to £300,000 will be taxed at 19%.  Once the profits and gains exceed this sum the tax rate begins to rise, reaching a rate of 30% once profits and gains for the year total £1.5m.\n\nReally too complicated to answer in a short question like this.  Try the HMRC website for more info or speak to an accountant/tax adviser.