Husband and wife are both currently higher rate tax payers
They wish to purchase a business by way of a limited company
The idea is that in a few years time they will both retire and become full time managers of the business being operated by the limited company
In the meantime any profit earned by the company will be assessed at the small rate of CT
But whether it is Friday or as I age I become prone to increasing fears of paranoia but.....
In the above scenario can the company be forced to pay dividends during the period up until the date when they become full time directors ?
I regret what may seem a very basic question
Many thanks for any advice