We have a company with 3 equal shareholders, one of which is non resident. The company is considering in paying a dividend to this shareholder only. Can this be done or do all shareholders need to receive the same ?
Nope, they can opt to receive them as shares, but the still get taxed as income. You would need to create preference shares and issue them to the shareholder in question, possibly by redeeming some of the ordinary shares. You could then pay a dividend on the preference shares only.