Taxes and regulations

TL; DR UK limited companies don’t pay Capital Gains Tax personally. They generally pay Corporation Tax on their profits, which can include trading profits, investment income (interest/dividends), and gains on selling.

‘Dividend investing’ means aiming for returns mainly from dividends paid by shares (or equity funds). ‘Income investing’ is broader: it can include dividends and bond interest/cash‑like yields.

When you invest your business cash, bring your accountant: (1) your company details and year‑end dates, (2) what you plan to invest in and why, (3) how the investment account will be recorded.