Three things we learned this week

HMRC probes advice firms over ‘aggressive' sales of SSAS loans Her Majesty's Revenue and Customs (HMRC) is investigating the "aggressive promotion" of using intellectual property (IP) to borrow money from small self-administered pension schemes (SSAS). Rupert Curtis, managing director of SIPP provider Curtis Banks, said: "HMRC is looking at the more aggressive areas of IP and SSAS promotion and firms are under investigation." The Revenue's Special Compliance Office (SCO), which investigates cases where substantial tax is at risk or where fraud is suspected, is understood to be looki...