C
confounded
There's no issue with CT, if you pay it that way you save the NIC when you take it out as dividends, so you're 13.8% personally better off
And yes we put a small % in as liability for future warranty claims.
Yes, it is essentially deferred income tax/NI so we are not too aggrieved by paying it, just a big lump some (that we saved for), and as you say there is a benefit to doing it this way.
