Optimal Split for Spouse shareholding

[northernladuk]

then there will remain a difference in opinion regarding what the HMRC thinks is 'acceptable', and what a small business thinks is 'acceptable'.

Which will always be in question when HMRC don't consider us small businesses.....

[Jessica@WhiteFieldTax]

Forgetting waivers for a minute.

Does anyone have proof that a change in shareholding percentages (year to year or whenver) matter to HMRC? or as implied is a red flag to HMRC?

I can't see how it matters. Shareholders change their holdings all the time.

HMRC would have had to start some sort of investigation already to even notice.

IMV it's not so much whether its a red flag, as whether you can explain it if HMRC did query it. It's a step too far for me, but that's just my comfort zone.