Distributions made by a company to its shareholders are generally taxed as dividends at the following rates in excess of the £5,000 dividend allowance:
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Apprenticeship Levy – Watch Out!
19 July 2017
The Apprenticeship Levy (“the Levy”) was introduced with effect from 6 April 2017 and effects employers with an annual wage bill of £3 million or more. The £3m threshold is...