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Tax Insider Tip: The Impact of ‘Dividend Tax’ on Profit Extraction and Business Structuring

13th Jul 2018
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Some of us are old enough to remember the time when the ‘imputation system’ of tax on dividends paid by companies seemed a relatively new and quite clever idea. I’m not at all convinced that what has now replaced it is equally clever. 

In June's issue of Business Tax Insider, and in an article you can read for free on our website, Alan Pink considers how the recent abolition of the dividend tax credit might affect the way company owners extract value from their businesses; or even how the business is structured.

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