directors remuneration package

[bc185]

Husband and Wife Directors wish a benefits only remuneration package from company - as they are already higher rate tax payers. Usual suspects gym,private health but they also want the company to settle all holiday costs (probably the main benefit!). Total costs probably around £15k pa - fee income of company around £45k. Is there any problem with corp tax deduction? Benfits will be recorded on P11ds

[Tax Champion]

15k seems reasonable remuneration in this situation - that it is paid as benefit rather than salary should have no effect of deductibility for CT