14 February

Dividends and the Remuneration and Company Structure

From 6th April 2016, one of the most far-reaching reforms to personal taxation comes into effect. The Dividend Tax Credit system is being replaced by an annual tax-free Dividend Allowance of £5,000. Dividends above this allowance will be taxed at a graduated rate. Two key questions arise from this change: for the company owner, will […]

7 February

Dividends and the New Tax Regime

From 6th April 2016, one of the most far-reaching reforms to personal taxation comes into effect. The Dividend Tax Credit system is being replaced by an annual tax-free Dividend Allowance of £5,000. Dividends above this allowance will be taxed at a graduated rate. As a result, whereas until now an individual with an overall income […]