20 April 2006
I act for a limited company client which provides extremely specialist advice to other businesses (around 50 per annum), and charges them a fee representing an agreed percentage of financial savings achieved. The client incurs minimal operating expenses as the business is run from home by its director/shareholder.
My client wishes to receive fees from its customers in the form of a dividend (on which no further tax would be due) and has suggested the following structure.
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