Tony Tollerton

Taxation, 22 March 2001 included an article by Mike Down and Mike Thexton at pages 593 to 596 concerning the ability of a director to deduct the costs of working from home under section 198, Taxes Act 1988 ('Hot Desking in the Library'). The authors state:

The published replies to Query T15,788 (see Taxation, 19 April at page 75) are somewhat remarkable in that both contain errors. The query considered the possibilities for a husband, employing his wife in a business, to contribute to a stakeholder pension for her in addition to the sums of £2,000 per annum paid to an employee pension scheme for her.