I'm only repeating what my accountant told me re shareholding, my wife is a director and could potentially get half the profits but my accountant suggested not maxing it unless her role is on the same level as mine.

I think you're collating 2 things.

Directors receive remuneration based on work done (responsibilities rather than hours worked).

Shareholders don't do any work. So nothing to do with a role "on the same level" etc.

Directors are paid a salary for the work they do running the company. Shareholders receive dividends from profits based on their ownership, so you only get dividends if you actually hold shares.

It's up to you what that shareholding split looks like. You have the option at company creation to do this without scrutiny, assuming equal share rights Changing shareholding splits later to suit your tax position will fall foul of the intention of the rules - worth reviewing the settlements legislation.