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May 2017

Higher rate tax payers may be better off paying interest on the loan account rather than dividends

Ever since the introduction of the 7.5% increase in the rate of tax on dividends recently, it has been more tax efficient for owner managed business shareholders to pay interest on their loans to the company rather than pay themselves dividends.

Reduce the threat of ransomware cyber-attacks

Following the recent ransomware cyber-attack, which impacted IT systems in over 150 countries, we outline some key steps organisations should take now in order to reduce the threat, and also provide advice to senior leaders.