All change on the taxation of dividends

Andrew Hubbard, former CIOT president, current editor in chief of Taxation and partner of Baker Tilly has produced an expert guide which examines the recent changes to the taxation of dividends, and the impact on smaller businesses.

The article will explain:

• How the changes affect the advice you give to clients running their own businesses
• Whether it is still better to extract profits by way of salaries versus dividends; and
• What further changes we can expect down the line.

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