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Dividend Tax Rules
Dividend Tax Rules

Since the taxation of dividends was reformed with effect from 6 April 2016, individuals have been entitled to a dividend allowance. However, the allowance was reduced from £5,000 to £2,000 from 6 April 2018. Despite the changes, dividends still have a role to play in extracting funds from a family company in a tax-efficient manner.

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Dividend Tax Rules

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