If you are an owner director and have an overdrawn director’s loan account, then watch our 2-minute primer to help you understand the tax implications and how to deal with them…

dividends
Year End Tax Planning: Profit extraction planning points
It is important to realise that recent tax changes continue to make profit extraction strategy for director-shareholders in family companies a complex matter. Gone are the days when advice could be neatly summarised as ‘low salary, take the rest as dividends’…