Sole trader - paying myself and tax implications


This is a great guide. It has some useful examples that illustrate the theory. I have to refer back to it quite often myself.
http://www.welfare.ie/publications/toiltrouble.pdf

BTW according to this guide:

"You can file your tax return "On-line" to the Revenue Commissioners, if you wish. In fact the Revenue
Commissioners encourage businesses to do this, and usually offer an extension of 2 to 3 weeks after
the October 31st deadline for "on-line" returns."
 
Can a sole trader pay his wife a wage and if so what are the tax issues with same?
 
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