 JIM RaTCLIFFE, the founder of Ineos, paid himself and staff a (EURO)27m (?23m) dividend after the chemicals giant swung back into profit last year.  The payout marks a dramatic comeback for the company, which was nearly taken over by its banks in the recession.  Ratcliffe took drastic steps to keep Ineos afloat, including moving the headquarters from Britain to Switzerland to save ?100m a year in tax.  In an interview with The Sunday Times last year, he revealed that pleas to the Labour administration for assistance, including a temporary holiday on Vat payments, had fallen on deaf ears.  