There may be a risk that Dividend Income tax rates may increase. To beat the increase (subject to any anti forestalling measures), if you are an owner manager who declares dividends towards the end of the calendar year or first quarter next year, then you may wish to consider, if your company has sufficient reserves, to declare a dividend in advance of the Budget.
It is important that the dividend is legal, meeting Company Law requirements, recorded and paid correctly, which means having up to date financial management information.
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