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Regarding the section 1030A CTA 2010 planning point referred to above; I am concerned that, as a result of the reference to intention within section 1030A(2), the strategy may not work. However, any further advise would be appreciated.

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If your policy has been to pay dividends then paying an income dividend should not pose any problems and it would be pretty prudent to leave up to £25k in the company in case of contingencies on the run off to striking off. I can't see why that...

If your policy has been to pay dividends then paying an income dividend should not pose any problems and it would be pretty prudent to leave up to £25k in the company in case of contingencies on the run off to striking off. I can't see why that would be objectionable.

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