Dividend tax changes

The government recently announced changes to the tax on dividends.

The introduction of a £5,000 dividend allowance potentially wipes out the tax advantage of taking income as a dividend.

Here is an interesting article from Accountancy Age with links to a summary sheet from HMRC.

http://www.accountancyage.com/aa/news/2422596/hmrc-sets-out-detail-to-dividend-taxation-changes

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