Dividends in arrears are dividends that have not yet been paid to certain shareholders. Not all types of stock come with a guaranteed dividend. However, some types do. Hence, those shareholders expect ...

Under Article 19 of the Charter of the United Nations, a Member State in arrears in the payment of its dues in an amount that equals or exceeds the contributions due for two preceding years can lose ...

On the go: HM Revenue & Customs has set out the tax treatment for arrears and interest when equalising for guaranteed minimum pension, explaining the circumstances under which there is an obligation ...

The High Court has further clarified the procedure for paying arrears when a member has not claimed a back payment within the usual six-year period, confirming that scheme rules will determine whether ...