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Chapter 5: Extracting Funds from the Company

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Should surplus profits be retained or extracted? Capital receipts versus income receipts Bonus versus dividends Companies with tax losses When should the ‘bonus v dividend’ comparison be made? Detailed implications of paying a bonus Real Time Information (RTI) submission Payment of dividends Bonus versus dividend – other factors Extracting surplus profits – some conclusions Remuneration paid ...

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