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10th January 2008, Page 27
10th January 2008
Page 27
Page 27, 10th January 2008
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Shifty Behaviour

The government believes income shifting in small businesses costs the Exchequer E500m a year — and it is determined to claw half that money back. John Whiting reports. S mall......

Income Shifting: An Example

To understand income shifting, take the case of a small company equally owned by husband and wife, where the husband does all the client work (such as managing the transport and......