In his second article for this new column for SIPPs Professional, leading SIPP and SSAS figure Martin Tilley, a director at Westbridge, looks at how selling a business can affect SSAS planning:

It is nearly 50 years since the concept of the Small Self-Administered Scheme (SSAS) was introduced and, despite their unique features as a retirement planning vehicle, it remains a much underused tool in the Financial Planning process. 

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