Readers' forum: Game over

My client was undertaking some consultancy work through a personal service company. This came to an end during his accounting year ended 31 March 2019. I have some questions relating to costs. The client will pay professional indemnity premiums for a few more years in case any issues come to light regarding work carried out in previous years. Am I right in thinking that I can estimate those costs and include them as an expense in the March 2019 accounts? I assume that I should include the premium paid in the year ended March 2020 in the 2019 accounts rather than creating a loss and carrying this back?

There are retained profits from previous years. The client was going to withdraw these as dividends during retirement although the tax efficiency of that plan has been reduced by the tax on dividends. I am wondering whether the company could pay a pension...