Employers who run occupational small self-administered pension schemes (SSAS) have been warned about the tax implications of using encumbered assets as collateral when they take loans from their schemes.
The issue has been pushed into the limelight recently as some SMEs have been forced to borrow from their pensions because of difficulties raising business loans from banks. Founder employers are able...
Two global vehicles
'Further plug advice gap'
Must appoint separate CEOs and boards
Advisers do come out well
Will report to Mark Till