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Take dividends while you can

Take dividends while you can

For personal and family companies, a tax efficient strategy for extracting profits is to take a small salary and to extract any further funds needed outside the company in the form of dividends. However, while there are no restrictions on taking a salary if the...
Tax relief on loans to close companies

Tax relief on loans to close companies

Family and personal companies are often ‘close’ companies. Broadly, this is one that is controlled by five or fewer shareholders or any number of shareholders all of whom are directors. In a close company, the directors and shareholders may borrow money from the...