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Barnett Waddingham
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Case studies: Self-invested pensions

SSAS as an intergenerational planning vehicle

Using pension savings to purchase a commercial property to “leaseback” to a company, is often a useful way to provide that company with a welcome cash injection.

Using pension savings to avoid future tax liabilities on commercial property

Limited companies may be liable to a Corporation Tax bill when selling commercial property. Similarly, an individual may incur a Capital Gains Tax (CGT) liability on corresponding gains.

Signatory requirement saves SSAS client from pensions scam

A pension scam warning about how we saved two SSAS clients £100,000 without them doing anything - because our signature was needed to action the transaction.

Defining the benefits of DB transfers: members and families

Following the introduction of ‘Pension Freedoms’ in 2015, we examine whether members of Money Purchase schemes should choose to transfer from defined benefit occupational pension schemes. Let us introduce you to John and Sarah.

Gold bullion: the only physical commodity allowed in a SIPP or SSAS

The FCA has added physical gold Bullion to its list of ‘standard assets', and is the only physical commodity allowed in a SIPP or SSAS. This case study shows how an investor can end up with commodities other than gold Bullion in a self-invested pension.

By GAD! Drawdown yields to lower levels

Without warning, new Government Actuary’s Department tables for capped drawdown suddenly appeared from HM Revenue & Customs (HMRC) on 18 January 2017. This case study reviews what impact changes to the GAD tables might have on 65 year old Donald.

Using a SSAS loan-back to assist a company’s expansion plans

Employer loan-backs are the unique feature of a SSAS. As the following case study serves to illustrate, SSAS loan-backs continue to offer an alternative source of finance for businesses, and an attractive investment for the SSAS member trustees.

The impact of PIP transitional rules on existing regular contributions

This case study examines the effect on existing regular contributions where the Pension Input Period (PIP) is already aligned with the tax year, using ‘Fred’ and his Self-Invested Personal Pension Plan (SIPP) as an example.

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