Investment-regulated pension schemes: the taxable property rules | Practical Law

Investment-regulated pension schemes: the taxable property rules | Practical Law

This note considers the taxable property provisions applying to an investment-regulated pension scheme such as a self-invested personal pension (SIPP) or a small self-administered scheme (SSAS). In particular, it focuses on what constitutes the direct or indirect holding or acquisition of taxable property and the specific tax charges that would apply in such cases.

Investment-regulated pension schemes: the taxable property rules

Practical Law UK Practice Note w-012-1232 (Approx. 35 pages)

Investment-regulated pension schemes: the taxable property rules

MaintainedUnited Kingdom
This note considers the taxable property provisions applying to an investment-regulated pension scheme such as a self-invested personal pension (SIPP) or a small self-administered scheme (SSAS). In particular, it focuses on what constitutes the direct or indirect holding or acquisition of taxable property and the specific tax charges that would apply in such cases.