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If it were possible, other than by issuing different share classes, IR35 would be an irrelevance.
Contractors could band together as a Ltd, and arbitrarily take any amount of dividends in place of salary, irrespective of contribution.
From that, you can infer that you can't do it, or everyone would be doing it already.
NotThamesWater-
You definitely can have different share classes giving different rights to dividends.
I don’t know enough about IR35 to know whether that would be a way around it (or if the commercials of a different share class arrangement would mean few people typically want to do it).
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Contractors could band together as a Ltd, and arbitrarily take any amount of dividends in place of salary, irrespective of contribution.
Roughly describes how most private non-trivial, non-close LTDs function at the director level?
andyfallsoff
Howard
Small company with five directors/shareholders (all 20%) but we haven’t yet sorted the articles of association. We wondered whether just some parties could draw a dividend or all of us. It’s question for the solicitor really but I thought I’d google it and quickly got confused!