Was the dividend an interim or a final. It could make a difference to the payment date and consequent taxation date because of the way finals must be handled.
In the latter case the payment of the "dividend" could in fact simply have been a short term loan which was in fact repaid by the accounting entries when the final dividend was actually paid. Assuming the directors meeting and resolutions etc all happened and are appropriately minuted in the minute book.
At the risk of NLUKs (legitimate) wrath it is not uncommon for the minutes, whilst no doubt occurring contemporaneously to be occasionally mislaid temporarily.
In the latter case the payment of the "dividend" could in fact simply have been a short term loan which was in fact repaid by the accounting entries when the final dividend was actually paid. Assuming the directors meeting and resolutions etc all happened and are appropriately minuted in the minute book.
At the risk of NLUKs (legitimate) wrath it is not uncommon for the minutes, whilst no doubt occurring contemporaneously to be occasionally mislaid temporarily.
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