A good game plan

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The benefits of small self administered schemes are plain to see, even after A-Day and SIPP regulation says David Seaton

We know that following A-Day there are effectively two different types of pension scheme, occupational and non-occupational schemes. Non-occupational schemes include the recently regulated self-invested personal pensions (SIPP). SIPPs are deemed by some to be the only type of member-directed pension worth considering under the new regime. Indeed, most life assurance companies have left the small self-administered scheme (SSAS) market entirely. Pension planning is a must for anyone running a profitable business. Profits left in a company are reduced by corporation tax and are at risk from ...

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