A guide to esoteric investments in SIPP and SSAS

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Neil MacGillivray takes a look at the esoteric investments clients can put in a SIPP or SSAS

Faced with challenging investment conditions some investors contemplate esoteric investments as a way of maximising investment return on their pension fund. While such investments usually carry more risk, their suitability as a pension investment deserves careful scrutiny. There is no strict definition of ‘esoteric investments' and what follows is a brief review of some of the more popular investor requests. Unquoted shares Under the Finance Act 2004, Schedule 29A, both SIPP and SSAS are classed as investment regulated pension schemes and where such schemes hold taxable property, d...

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