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By Tom Bergin LONDON (Reuters) - When Neil Withington, the legal director of British American Tobacco (BAT) and the firm's largest British shareholder, files his next tax return, he will receive a little help from the state. Like every other UK taxpayer, he will be entitled to a tax credit on any dividend payment he receives. The credit is intended to compensate shareholders for the fact that dividends are paid out of income which has already been subject to UK corporate income tax. To help avoid the same money being taxed twice, the UK trims its levy on dividends.