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limited company owners

Salary aside, most limited company directors (and shareholders) typically draw down most of their income in the form of dividends. Dividends are distributed by companies of all types in order to return a proportion of company profits back to their shareholders. Here we look at what are company dividends and how to calculate them.
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It is, unfortunately, the case that IR35, Public and Private Sector off-payroll rules are something of a minefield.  It’s a complex area of tax law so it is not surprising that contractors and freelancers get confused and struggle to understand all the implications.

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