I’d be really grateful if anyone has any ideas as to how best to achieve what I’ve outlined below. I’ve read around but not really found anything obviously useful so far :- My business partner and I have been running a small company for a few years and have built up an excess of profits. We each own 50% of the company and are paid through a combination of PAYE and dividends. The company is doing well and we wish to continue trading but have different plans on what to do with the excess profits. I would like to use “my” half of the profits to invest in another company and my business partner would prefer to invest in property via a ltd company. In order to facilitate this we’d like to create Company B and Company C, one owned wholly by me and one owned by my business partner. My question is how can we move half of the excess profits directly to each of Company B and C without paying it out to ourselves in the interim? Am I right in thinking that we need to create an additional share class through which Company A can pay dividends to Company B & C?