Thanks for your follow up questions
If the salary and dividends exceed £42,475 - and you take dividends that further exceeded this threshold, then you pay an additional 32.5% less then 10% notional tax credit suffered by the company (so a further 22.5% overall) But then any monies you pay out, that attract tax relief, such as pension contributions and gift aid payments, also have to be considered to allow you the benefit of this additional tax.
This is because any pension contribution made, would only have received the basic tax relief by the pension plan, (when we put £100 into a pension plan, the amount is actually grossed up to £120) and if you are a higher rate taxpayer, then the relief due ALSO has to be at this higher rate, so after making a claim in your tax return HMRC refund you back the amount over and above the 20% relief awarded.
So in this instance you get an additional 22.5% back (so you are no worse off)
The £10 million in aggregate means that in any lifetime, you can dispose of shares or trade assets (those that attract entrepreneurs relief) up to £10 million -
so you could over your lifetime - for capital gains purposes dispose of any amount of eligible assets/shares - and benefit from the 10$ capital gain charge.