For an employee through PAYE they would pay £33k tax. I don’t see why it should be any different for a company?
Question for you … do you think Amazons 1.9 billion increase in sales resulting in a 4 million extra tax paid in UK last year is down to people breaking laws or clever accountants?
Funny enough - genuine coincidence this - just got off the phone to my small company owning brother in law. His accountant is persuading him to buy his 5th property to put to rental as his company (not related to property) is still making too much profit. I’ll ring him back immediately and tell him Melly says he and his accountant are breaking the law!
As a business owner in the quoted circumstances the total tax liability when taking the profit would be around £56,000, so you are way off. Can’t comment on Amazon as it is not a UK based company and its global set up is out of reach for virtually all. Also can’t comment on your brother in law, I don’t either make or apply the law. But his liability as a higher rate tax payer when taking any profit would be the same as ours.