Do I disclose a wife's (non-director) dividend with dividend to directors or seperate disclosure?
We have a client where by himself and his wife are 50% shareholders, where he is the sole director. They are both remunerated by way of dividend.
For disclosure purposes should you include in the dividends paid to directors, the dividends paid to the wife or just the sole director? And, if the wife's dividend is not included, should there be a separate disclosure in the related party notes?
Any example of how this should be presented are welcome!