The pros and cons of earmarking assets within a SSAS

Many owner-managed businesses are beginning to see the advantages of small self-administered schemes (SSAS) and the valuable features they offer when planning a retirement strategy. A SSAS is multi-member occupational scheme within which members individual entitlements are pooled into a single fund. This has a number of advantages, including the opportunity to invest in a particular asset collectively which individuals might not have had access to separately, and for larger assets such as direct commercial property to be acquired. A SSAS usually operates on a common trust fund basis. ...