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You are correct about the Child Benefit anomaly. It is unjust - pure and simple. The ability to make your spouse a shareholder in a limited company means that £125K of Sales could result in take-home pay of c. £100K AND both spouses will be at / under the £50K threshold so pay no Higher Rate...

1. It is CHEAPER for employers to employ 2 x p/t workers than 1 x full-time worker. This is because individuals can earn £758 per month before the employer has to start paying Employer's Class 1 NI. If you have a job paying £18,192 a year then 1 full-time worker will cost the employer an...