N
Nigel
Again you have stated very strong views which are your own interpretation of tax laws. The NMW legislation is quite clear and doesn’t mention managing or silent directors or those ‘on the tools!’ it clearly only mentions those subject of a contract. No contract as a director NMW simply does not apply!
If you are working as a Director on day to day activities just because you don’t have a written contract of employment does not mean you are exempt from NMW.
To pay yourself 100% in dividends is unethical and illegal.