If you are in business as a sole trader, and you are paying tax at the higher rate (41%) you could possible reduce this liability by forming a partnership to increase your tax cut off points.
This could apply to brothers, sisters, spouses, etc.
Partners can combine their tax cut off points (€36,400 + €36,400) = €72,400 at the standard rate instead being assessed seperatly and paying tax at the higher rate.
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