New queries, issue 4294

Spouse’s pension

I act for a number of husband and wife companies most of which are owned by the couple 50:50. In all cases the company’s activities represent the full-time activities of one of the spouses (usually the husband) and depending on the particular company the other spouse would tend to do either no work for the company (except be the company secretary) or some of the admin work. In only one case do both spouses work full-time for the business.

Over the years I have had no concerns about giving the ‘non-working’ spouse benefits – such as a company car – but I have always been careful to treat the benefit as that of the working spouse (except in that one case where both were active in the business).

In recent years I have felt comfortable giving the non-working spouse a pension contribution...