27 Income received by company proprietors

Copyright © 2025 LexisNexis

BUSINESSES vol 4(2) start-up, sale and purchase

27 Income received by company proprietors

Copyright © 2025 LexisNexis

| Commentary

In the context of a company, the shareholders may seek to obtain income from the company either by

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(1) START-UP

28 Dividends—personal taxation of dividend income received by proprietors from the business

29 Salaries and director’s fees—personal taxation of income received by proprietors from the business

30 National insurance contributions

31 Tax relief for interest paid on loans to investors in a close company

32.1 The need for reform

32.2 Registration instead of approval

32.3 Tax relief on taxpayer’s contributions

32.4 Relaxation of the rules on investment

32.5 Authorised payments by a registered pension scheme

32.6 Taxation of pension benefits received

33.1 Registered personal pension plans

33.2 Self-invested personal pensions

33.3 Stakeholder pensions

34.1 Occupational pension schemes

34.2 Additional voluntary contributions

34.3 Small self-administered schemes

34.4 Personal pension plans

34.5 Employer-financed retirement benefits schemes

35.1 Income tax

35.2 Capital gains tax