Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Remember that whilst wages count against Corporation Tax (CT) in the computation, dividends do not. So if wages are paid the CT liability reduces.
If you are expending cash to develop the business this will reduce the CT levy. Either way, at this stage, you are caught by Benjamin Franklin;s dictum that in life there are but two certainties, death and taxes. Either you and your wife pay through Income Tax (IT) or the company pays through CT.
I do hope I have shed some light on the position. Please follow up if thre is something you do not understand.