Seems you are one of the very few who don't understand it.
Is Gerry Harvey not paying tax on his dividends?
I suspect so
Or would you consider the only income he receives as wages should count as income?
Certainly not
Whether earned by wages or by ownership of a company paying out profits to shareholders, the tax has been paid and any over payment is being "returned" to the people who this income belongs to.
I don't understand where the over payment is in relation to a Shareholder beneath the tax free threshold
However I suspect all here are sick to death of the conversation and I'll agree to pull my head in and post no more on this subject
Ann: Update - Dividend/Distribution - TLS, page-121
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