Client is director and 25% shareholder of Company A. His wife not involved with company. Wants to set up new company B and transfer his shares from company A to B. Company B will not be trading and only source of income for Company B will be dividends from Company A. He and wife will be directors of Company B and own 50% shares each. Wants to pay wife salary from company B and pay themselves divs to use up basic rate tax band. Is this possible? if Company B has no trading profit then can they pay themselves dividends?