Dividends
This note outlines the key legal and practical issues relating to dividends. It sets out the differences between a final and interim dividend, the authority required to pay a dividend and explores the potential liabilities associated with authorising an unlawful dividend. Furthermore, this note provides specific considerations for listed and AIM companies, including notification obligations under the UKLR, the DTR, the AIM Rules and the LSE's Dividend Procedure Timetable.
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