Prime time to prioritise partners` premiums

Davey, N.

Prime time to prioritise partners` premiums - 1998 - Property Week 63(5) 15 May 1998, 38(1) .

Explains how the tax system is sympathetic to the changing fortunes of partners, who will look to cut back pension contributions when profits are squeezed. Tax relief not absorbed by premiums in the first year may be claimed in any of the next six years.


PENSION COSTS
TAX RELIEF