Description
This guide concentrates on the tax issues facing the advisor to the smaller limited company with turnover of less than £1m. In particular it covers the impact of the new corporation tax rates currently being introduced, minimising national insurance contributions, the issue of salary -v- dividend, motor cars, pension arrangements, incorporation, share structures and disincorporation. The interaction between the tax affairs of the company and its owner managers is explained throughout and recent changes in respect of restrictions on the payment of certain close company dividends are reviewed, together with a number of other issues affecting shareholder directors in small private limited companies.
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