SIPP/SSAS schemes

Wide experience of member directed pension schemes, acting for a SIPP administrator and trustee to IFA’s and scheme members.

  • Syndicated SIPP documentation
  • In specie asset transfers, both by way of contribution and payment of benefits, including HMRC challenges under section 188(1) Finance Act 2004 and PTM 042100
  • Advice on obligations of SIPP administrators and trustees in relation due diligence and monitoring of alternative assets arising from FCA guidance of September 2009 and October 2013, including on systems and controls
  • Loans by SIPP/SSAS schemes including related security aspects
  • Facility agreements relating to property purchases by SIPP and SSAS schemes
  • Taxable property implications of SIPP and SSAS transactions (PTM 125400), including tax indemnities to SIPP administrators in relation to potential scheme asset charges by HMRC
  • Disputes between members of group/syndicated SIPPs including Court applications under TOLATA to order sale of SIPP property assets
  • FOS/Pensions Ombudsman claims including jurisdictional scoping
  • Enforceability of investments involving breaches of section 27 FSMA
  • Introducer agreements and related due diligence
  • Asset/share purchase transfers involving SIPP/SSAS assets
  • SIPP/SSAS scheme rules