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a lot of people have been asking me recently about complete subs and what tax efficiencies there might be they think of previous videos and they just want to fully understand it well basically where you set up a limited company with somebody whether its husband wife drink Venture a business partner family essentially where you set that up yourself and youve got a single class of shares this really limits what you can take out as dividends because dividends have to be prepared paid in proportion to shareholding so if youve got a hundred thousand pounds profits you want to share amongst everybody that has to be shared equally amongst all shareholders even if somebodys a higher rate taxpayer they dont want the money its very inflexible so instead what you could have instead is called an alphabet shares tax smart company structure in loads of different times for it but basically each shareholder has a separate class of shares this allows different voting rights different Capital rig