Since 6 April 2006 (A-Day) there has been only one set of investment standards for all registered pension schemes.
This analysis covers a number of areas including Trustee’s borrowings, loans to employers and some of the more complex types of investments.
SSAS versus SIPP
SSASs and SIPPs are both investment regulated pension schemes. However, the legislation is applied slightly differently meaning there are some key differences.
In specie transactions can involve pension schemes in two different ways – in specie transfers and in specie contributions. This article explains the difference.
For professional advisers only