Pensioned off

My new client was in a professional partnership but this was dissolved two years ago. He then traded through a limited company for a year before that ceased trading and he has recently started another partnership for which I have been appointed to act.

My question relates to the company. Basically a 'one-man band' this had about £100 000 of income and £20 000 of expenses. My client did not take remuneration or dividends and told his accountants that he was interested in using the profit to 'top up' his pension. A cheque for £80 000 was sent to the pension company and the plan is for the company simply to be struck off without the preparation of accounts on the basis that there is no tax liability.

Is this approach likely to be acceptable or do readers think problems might arise in due course?

Query...