Dividend Distribution

August 31, 2024 4 min read Definitions

Economics Finance Taxation Corporation Tax Dividend Distribution Instalment Payment UK Tax History Tax Systems

A historical tax payment method that required companies to pay an advance on corporation tax when distributing dividends. Abolished on 6 April 1999, it has since been replaced by an instalment-based system for larger companies.

August 31, 2024 5 min read Definitions

Dividend Control: Restrictions on Dividend Distribution

Economics Finance Dividend Control Economic Policy Finance Regulation Dividend Distribution Profit Control

Dividend Control involves restrictions on the distribution of dividends by firms, often imposed as part of prices and incomes policy to maintain economic stability and balance profits with wage controls.

August 25, 2024 3 min read Definitions

Preferred Dividend: Payments to Preferred Stockholders

Finance Investments Preferred Dividend Preferred Stock Corporate Earnings Shareholder Priority Dividend Distribution

Preferred dividends are distributions from corporate earnings and profits paid to owners of preferred stock, taking priority over payments to common shareholders.