Corporation Tax on Dividends received

MonicaG

I am preparing accounts for a Limited Company who have received dividends from another UK business. Are these liable to Corporation Tax or are they exempt under CT2009 Part 9A?

Jagz1234

Which country is the company making the dividend tax resident? What is the size of the company receiving the dividend. Is the dividend for tax avoidance? Answer these 3 and you will be able to determine if the dividend is exempt.