The long awaited decision on Arctic Systems
Cathy Corns, Corporate Tax Partner at Mercer & Hole wrote this article for her SME Blog earlier today.
This all seems to have been going on for so long you may need reminding of what all the fuss is about; so
- Mr and Mrs Jones ran a small IT company of which Mr Jones was the sole director. They each owned one share in the company took a small salary and extracted the majority of their required funds by way of dividend. These, of course, were paid in line with the shareholdings, on a 50:50 basis.
Date: 25th July, 2007
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