National Insurance on Pension Contributions

[Martin at NixonWilliams]

My comments on CT are there because I assume if I am taking a dividend I would have paid the CT on the profits that that comes from.

I do see where you are coming from but there is no link between the two, it is only a coincidence that the basic relief is the same amount as the CT paid.

For example many companies pay a higher rate of CT but the directors of those companies will still only get basic rate tax relief of 20% for any personal contributions they make.