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Tax e-News – November 2023

Tax e-News – November 2023

Salary or Dividend? The present advice to pay a low salary, at or around the £12,570 personal allowance, with the balance in dividends may need to be revisited with the introduction of higher corporation tax rates from 1 April 2023 as company profits in excess of £50,000 are taxed at an effective 26.5% rate.

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