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Travel for Directors

Travel for Directors

The cost of ordinary commuting is not tax deductible. Ordinary commuting is a journey made to or from home (or any other non-workplace) to a permanent workplace. A “permanent workplace” is one where either the whole duration of the employment contract is...
How to pay a dividend

How to pay a dividend

A company can pay dividends to shareholders from its accumulated after-tax profits. These can be seen in the balance sheet of the accounts. Dividends can only legally be declared if the company has the profits available to pay them. Unlawful dividends are treated as a...