You may wish to ensure that very large drawings of dividends which extinguish the retained reserves brought forward are extracted prior to 1st April 2004
You can only claim payments made as dividends in most circumstances - that is if your company artcles let you, of course. This means that you're too late to create a provision for the dividends you should have drawn prior to 1st April. Your accountant should have been advising you to pay (within limits) prior to 1st April anyway. Any advisor that didn't at least suggest that isn't worth the fee IMHO.
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