Pension splitting

[GreenerGrass]

Anyone here planning on doing pension splitting to make use of both personal income allowances in retirement? E.g. making Ltd Co. contributions into their wife's SIPP.
I'm thinking about doing this once my own SIPP fund is large enough to provide an income up to the personal allowance.
It looks like it will make pensions even more viable, the total equivalent of saving up to 40-60% tax (e.g. up to the marginal rate over 100k-110k) compared to taking divis on the way in, and paying very little tax on the way out if split correctly.
Are there any rules about a spouse's (God I hate that word) function and workload as company secretary to qualify for company pension contributions?

[Hex]

I don't think you can do this. I think Hector would look at your the contributions to your wife's SIPP and ask what work she'd done for the company to deserve them. They would see through what you were doing. It depends if they look mind, but I have read things by IFAs on this site saying that your Pension Contributions need to be in keeping with your total renumeration given the work you do. For you, that's easy as you do most, if not all, of the work you could pay yourself 100% as Pension, but for your wife it will be obviously out of proportion with the work she does.