The UK has published the Finance Act 2022 in the Official Gazette, which received royal assent on 24 February 2022. The Act provides for the implementation of the measures announced as part of the UK Autumn Budget and Spending Review 2021. Some of the main measures of the Finance Act 2022 include the following: The rates of income tax applicable to dividend income are increased by 1.25% for individuals, including a dividend ordinary rate of 8.75% (up from 7.5%), a dividend upper rate of 33.75% (up from 32.5%), and a dividend additional rate of 39.35% (up from 38.1%), which apply...