Aye I am sure there might be ways for folks to reduce the impact especially for large companies but my comment was not about moaning about the increased tax or looking for ways to avoid the increased tax. It was simply pointing out that Dave's idea that the proposed tax rises do not affect people who own their company is incorrect. In April 2016 I would pay 19% corporation tax then nothing on dividends taken. It has since gradually changed so that I currently pay 19% corporation tax and then a further 7.5% on any dividend taken above £2,000. So there has already been quite a substantial rise. Now it is to go to 8.75% on dividends over £2,000. So simply showing that Dave's assertion that it does not affect people like me is wrong. Don't mind paying the extra tax but kind of galling for folks to suggest it is not affecting me when it is.