The Summer 2015 Budget announced fundamental changes to the way in which dividends are taxed. We look at the new rules and whether individuals who extract profits from their company as dividends may need to consider whether to increase dividend payments before the new rules take effect.
We also look at the new flat-rate State Pension scheme and what it will mean for those approaching retirement. Our article also considers how individuals who have already built up a National Insurance record are affected by the transitional provisions.
