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I believe that pension contributions are deducted for corporation tax on a 'paid' basis so if a company has reached its accounting date and hasn't paid a pension contribution it can't deduct a contribution paid later.
On the other hand I believe that it used to be common practice for the directors to vote a bonus in respect of the accounting period at a board meeting later than the end of the accounting period and deduct it (as long as they actually paid it within nine months).
But does that fall foul of FRS 12 (which I believe is effectively repeated in the FRSSE) if they didn't have the meeting or a pre-existing contract which would determine bonuses in respect of the period? Could such a bonus be satisfied by the payment of a pension contribution?
The reason for these questions is that my new client company...
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