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[email protected] ISBN: 978-185418402-3 Printed in Great Britain by Marston Digital Dedication To my wife Jenny and, as always, to my parents for their unstinting love and support. Blank Contents The author .................................................................................................viii Foreword .....................................................................................................ix 1 INCOME FROM COMPANIES 2 Dividends or salary?....................................................................................2 Implications of the ‘Arctic Systems’ case..................................................6 Benefits in kind....