I don't believe that's true. If the company earns £100k/yr, what matters is what you, the individual, actually end up with. Corporation tax will take you down

I don't believe that's true. If the company earns £100k/yr, what matters is what you, the individual, actually end up with. Corporation tax will take you down to ~£80ish but you still need to draw the money out of the company. Most people will take a small amount as a salary through PAYE to use up their tax free allowances and get the NI stamp. The rest is then paid as dividends. Your take home pay on £100k would be roughly £67k