纳税申报的方式有( )。

A．直接申报

B．邮寄申报

C．数据电文

D．委托申报

E．电话申报

Dee and Eff are major shareholders in and the directors of the public company Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of ￡2,000 for the year.For the year ended 30 April 2010 Fan plc made a profit of ￡3,000 and, due to a revaluation, the value of its land and buildings increased by ￡5,000.As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of ￡4,000 in dividends.Required:Advise Dee and Eff as to:

(b) any potential legal liability in regard to the dividend payment. (4 marks)