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Making allowances

Accountants Clinic.

Many independent practitioners would benefit by making a summer stock review to ensure they are not missing out on accumulating more funds for themselves and their business. Susan Hutter points where to look.

Pretty old married couple and their young daughter are using a tablet. They are looking at it with interest and smiling. They are sitting in park and embracing with love

The rules on dividends, which apply for anyone who trades as a limited company, changed on 26 April.

A taxpayer in 2017-18 could earn up to £22,500 tax-free. This is made up of: £11,500 personal allowance, £1,000 personal savings allowance, £5,000 savings starting rate and £5,000 dividend allowance.

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