

In this session we will consider:
Whether the employers’ NIC employment allowance can cover Director salary NIC costs
The impact of the increased income tax rate on dividends
Different corporation tax rates
Different income tax rates and possible other income
Varying shareholding percentages
Anti-avoidance rules including the settlements legislation
Additional disclosures required for dividends
New rates of loans to participators
Pension savings becoming part of the IHT estate
The workshop will allow time for worked examples and Q&A and is aimed at those who advise small to medium sized company owners and directors.
Date: 13th May 2026
Time: 11:20 - 12:00