It used to be more beneficial tax wise than it is now I think. Since they

changed the dividend tax rates there is not a significant difference to a salary/income tax set up.

Your friend would need to be careful in terms of how much he pays his wife (needs to reflect what she actually does).

The IR35 thing is also relevant but my understanding is that it should be ok if you work for multiple different clients (subject to the usual caveat that i don;t know what i am talking about so please don;t rely on this).

Posted By: Jim, May 19, 16:15:40