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I have a client who is a project manager at a pharmaceuticals company earning a salary of about £40 000 per annum.
As a separate arrangement he has set up his own limited company with a view to providing weekend training services for the same pharmaceuticals company throughout the country – the company will raise an invoice for each training day that is carried out.
The annual income for my client’s company will be about £12 000 per annum (£10 000 after corporation tax has been paid).
A separate contract will be created between the two companies and my client’s company will provide the laptop and projector for the training days.
My client intends to work for four years on this basis without taking any remuneration out of his company and then take a year out of work as a career break taking the £40 000...
