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This has been planned for ages and also I believe just reverts us back to the original position decades ago. The bridged regime was relatively recent. However some of us are sole trader and the massive City law firm where I worked earlier still is a true partnership, not even an LLP so as the article says it does not affect everyone.

Dividend tax is so high by doctor sibling disincorporated about 5 years ago as there was little advantage in the limited company for him.

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