Tony Tollerton

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.

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: