HMRC confirms those under minimum pension age will see IHT applied on their pots
'It's perfectly understandable that clients can become emotionally invested in a commercial property'
'SSAS documentation - it isn't just best practice or a fiduciary requirement'
'Survey highlights significant challenges in financial resilience and pension savings'
The consequences of holding taxable property in a SIPP or SSAS can be onerous and will offset the tax advantages offered by such a pension solution, warns Caitlin Southall
'The carry forward rules can be difficult to navigate'
Property development within a SSAS ‘huge benefit for SME business owners’
'Essential that issues are addressed and rectified in the draft rules'
'It's estimated that only 4% of divorces include a pension'
The value of SSASs after general levy consultation outcome