Introduction

SSAS and SIPP have been acknowledged for some time as the preferred choice of directors of private companies, partners, sole-traders and other high earners, wishing to build a retirement fund tax efficiently, and by those who have already accumulated substantial pension funds in insured arrangements and who seek: -

• Greater control over investment decisions and the management of their pension arrangement.
• The opportunity to invest in commercial property, including that let to their business.
• The freedom to borrow money to assist in the acquisition of commercial property.
• The facility to loan money to a connected employer for business purposes. (SSAS only).
• Total flexibility as to when contributions are made and, subject to limits on tax relief, how much.
• Greater flexibility as to how and when benefits are taken without the penalties that can be imposed by an insurer.
• To use their existing pension funds and future contributions along with those of others to invest, particularly in property.
• To build a retirement fund for their own and their family's benefit.

The additional options brought in on the implementation from A DAY, 6th April 2006 , of the Government's proposals to simplify the taxation of pensions have made both SSAS and SIPP even more attractive. The new governing deed and rules that we have put in place for our SSAS makes it the ideal Family Pension Fund.

Taylor Patterson has been advising on and managing self-invested and self- administered pensions for over 25 years.

Taylor Patterson Trustees Ltd is the professional trustee of the SSAS and SIPP arrangements offered by Taylor Patterson. It is a member of the practitioners' professional body, the Association of Member Directed Pension Schemes and the Cater Allen SIPP Provider Group. Its four Directors have between them amassed more than 100 years of experience of advising on and administering such arrangements.

Whatever your circumstances Taylor Patterson have the experience and expertise to help you make the appropriate choice and will tailor an arrangement to suit you and your co-directors and or business partners. Our business is solving problems not creating them. We offer a hands on and bespoke service working with you and your other professional advisers.

For further information use the following links: -