Video - NI implications of paying private company dividends to business owner-managers and employees

Details

Most business owners and their advisors are aware that paying dividends is a tax efficient way of remunerating owner-managers and employees. However HMRC are increasingly scrutinising such payments.

Watch and listen as Mervyn MacDonald, a DTE Connect tax expert, talks through the recent HMRC case against PA Holdings Limited and the significant tax implications for the payment of dividends resulting from the rulings of this case certainly for groups of businesses under common ownership structures.

Duration 5 minutes : 53 seconds