Social Care Levy
From next April the government will create a UK-wide, 1.25% health and social care levy on earned income, hypothecated in law to health and social care, with dividends rates increasing by the same amount. There will also be changes to the amount of savings people can retain when facing a move into care costs and…
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Paying dividends:
The adverse impact of coronavirus on some companies’ trading fortunes now means business owners need to watch out before they calculate dividends, as they may be liable for losses should the business subsequently fail. The law on distributions applies not only to dividends, but to any form of distribution to shareholders. Put simply, a distribution…
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