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The reasons for a business owner's requirement to extract cash can vary significantly from business to business. While some owners have sufficient income from their non-business assets such a rental properties, others may need an income stream from the business. In addition, one-off lump sum cash requirements may arise from time to time. Mark Lonergan and Rachel Berry takess a look at the tax implications of the various extraction options.

To access the full text of this article, please see the Digital Edition of Accountancy Ireland, Vol 42, No 4, August 2010.