I ALMOST MISSED the office Christmas party last year. I had taken two of my daughters on an early skiing holiday and arrived back on 23 December. I made it to the Christmas lunch just as they were serving coffee. Before we all left I had a quick word with Steve and Simon (my fellow shareholders) and we congratulated ourselves on what a good year the company had had. It looked as though profits would be about £380 000. 'Oh dear' quipped I 'corporation tax at 32.75% on £80 000 then'. 'More like on £230 000' retorted Simon reminding us of our one associated company. 'Can't we reduce that by paying directors' bonuses?' asked Steve. 'You bet' said I 'let's decide on the final figures once we have the draft accounts'. And off we went into the festive snow.
Spring is sprung
Well here we are four...