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Our lead article provides a planning perspective to the proposed reduction in the Dividend Allowance from April 2018. Investors with quoted shareholdings can take some action now to reduce the impact of the reduction in this ‘tax-free’ allowance.
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It has often been said that inheritance tax (IHT) is a voluntary tax as action can be taken by individuals before death to reduce or eliminate IHT liabilities on death.
There are a number of methods of extracting funds from your own limited company and in this Briefing we consider the main options for extracting profit.
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