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Insurance Excess

Angela Lazda, UK Head of Tax for Horwath Clark Whitehill, and Deepak Malhotra, tax adviser to the firm's OMB clients, discuss the possibility and likely impact of a NI charge on small company dividends

 
Angela Lazda UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra tax adviser to the firm's OMB clients discuss the possibility and likely impact of a NI charge on small company dividends
 
At various times in recent years there has been speculation on whether the Chancellor would impose a National Insurance (NI) charge on dividends. In this article we will discuss what has happened to date explore the likelihood of any further changes and comment on the possible impact.
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