Neil MacGillivray: The tax benefits of self-employed versus salary and dividends

Boris Johnston and the Conservative Party's mantra of "level up and unite the country" is constantly ringing in our ears. The aim of spreading investment more widely throughout the country and rebalancing the economy, bringing high-quality, well-paid jobs to communities that have, for a long time, felt ignored, is surely a positive. As to how long this noble cause will take, we will have to wait and see. That said, one area where the government has succeeded in "levelling up" is in taxation. For those who own their own business, the ability to incorporate, pay themselves sufficient salar...