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The impact of new tax legislation relating to dividend income on owners of SMEs. Until now the most business efficient way of extracting company profits by its director-shareholder was to draw a minimal salary and have the cashflow flexibility to draw dividends (assuming availability of reserves). For most owner managed businesses this meant that salary
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Have you ever been charged tax, duty or a handling fee on your parcel? See HMRC’s guide to tax when ordering or sending goods from abroad: http://www.hmrc.gov.uk/customs/post/index.htm