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Peter Rayney
Tax Planning for Family and Owner-managed Companies
Bloomsbury Professional
2023
Chapter containing advice on paying dividends, written for anyone who advises or runs a family or owner-managed company. Topics covered include: procedure for paying a dividend and concept of 'distributable profits', directors' fiduciary and statutory duties, legal and tax consequences of an unlawful dividend, dividend taxation, timing payments of dividends, dividend waivers, providing dividend income for the spouse, shares provided to children, other family members and friends.
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Nichola Higgins, Christopher Sallon QC, Susan Scott, Stephen Storey, Christopher Sykes, Sam Tate
The UK Anti-Bribery Handbook
Bloomsbury Professional
2021
A practical guide to regulation in relation to corrupt practices, covering the current bribery legislation in the UK and considering some case studies and issues that affect particular sectors. The emphasis is very much on preventative matters, covering the safeguards and practical measures that organisations should put in place to prevent prosecution or regulatory action.
Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Historical resources
Bribery Act 2010
Bill documents from Parliament recording the progess of the Bribery Bill through to Royal Assent and enactment, including:
Law Commission Projects: Bribery
A study by the Law Commission, with its final report published in November 2008, setting out proposals for reform of the existing law. The ICAEW responded to the initial consultation paper with a memorandum Reforming bribery (ICAEW Rep 36/08) published on 20 March 2008.
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