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About Us

Anthony James Hall (AJH) is an introducer of SSAS providers. Using our strong ties with Pension Practitioner.com the UKs No.1 pension practitioner, and Investec who are one of the few banks left with their Triple A rating, we aim to become one of the countrys leading companies in our eld. Our team has been carefully selected to include dedicated personnel with extensive knowledge of project nancing, tax advice and capital raising. AJH works only with SSAS providers that are registered with the Data Controller, HMRC as a Company Service Provider. They have passed HMRC MLR t and proper test. AJH head o ce is located within the prestigious Citigroup tower in Canary Wharf. This is where potential investors can meet in person with our professionals, o ering a more personal touch.

Who We Work With


Pension Practitioner.com
The UKs No 1 SSAS administrator, Pension Practitioner.Com, have been short-listed for UK Best SSAS Provider 2011. Pension Practitioner .Com is the most recent signi cant newcomer to the Pension Industry and o ers an alternative approach to SSAS, whereby the members of the pension scheme have total control over all aspects of their SSAS, ranging from operation of bank accounts to title rights over land and property. This SSAS o ering reduces costs, simpli es ownership and gives complete control to the SSAS client. Moneyfacts is regarded as an authoritative independent source trusted by intermediaries, providers and journalists alike for nancial products and services. Investment Life & Pensions Moneyfacts Awards 2011 shortlist has been announced and in the rst year of being put forward that Pension Practitioner .Com have been shortlisted for UK Best SSAS Provider 2011.

Investec is a distinctive specialist bank and asset manager. Investec is organised as a network comprising di erent business divisions: Asset Management Wealth and Investment Property Activities Private Banking Investment Banking Capital Markets AAA credit rating FTSE100 listed company Manages 45 billion across Europe

What is a SSAS
A small self administered scheme (SSAS) is an occupational pension scheme, established by a business which appoints the trustees to hold the assets of the scheme for the bene t of the scheme members. Setting it Up: We will send to you the paperwork to set up your SSAS. These will be signed by your business, plus the member trustees. We will include a bank account opening form. Tax Registration: We will undertake an identity and money laundering check and subject to that clearance plus receipt of the set up documents your pension scheme will be tax registered with HMRC, the Pensions Regulator (if appropriate) and a bank account opened. Paying into it: You can pay money from your business, personally or a third party can pay into your SSAS. You will get tax relief on those payments, the amount of relief will vary but we can work this out for you. Subject to nancial advice you can transfer money from most other pensions to your SSAS. Opening a bank account: You can open a bank account with whoever you like, but we have a special arrangement with Investec Bank which is quick and easy. Yes, the signatory can be solely you. Investing: We make no transaction charges, this helps you keep your costs down. You can appoint any regulated rm you choose to assist with investing, you can use direct product providers. You can make loans to your business and purchase any investment appropriate to your pension scheme, this can include land and property, even forestry. It cannot include most forms of residential property, wasting assets or tangibles such as ne art, wines and antiques. Our comprehensive investment list and welcome pack contains all the information you need. Borrowing: The SSAS can borrow or take a mortgage to buy things, for example your SSAS could buy a shop and the pension scheme takes on the mortgage if you do not have su cient money in your SSAS to purchase that shop. We can help you structure this most tax e ciently. Taking your money out: You can have a quarter of the fund tax free, the rest you can take as an income from the scheme. We will work this out for you. You will have a lifetime allowance on your overall pension fund, but we will monitor to make sure that this is not exceeded. Dealing with your scheme: Your SSAS can sell/buy assets from you or a third party, such as your business on arms length terms. We can show you how to do this tax e ciently.

SSAS vs SIPP
SSAS Control The employer usually acts scheme provider. A business such as a limited company or partnership may be the scheme provider. SSAS regulated by the Pensions Regulator. The investments are registered in the name of the trustees, who will be also the scheme members Requirement for a pensioneer trustee removed from 6/4/06. The investment choice is dictated by the investment decisions made by the member trustees. Yes, up to 50% of the assets of the scheme to an employer. 1st charge security required. No limit for unconnected parties 50% of the net value of the fund SIPP The SIPP provider is traditionally a nancial house, such as a bank, building society, insurance company. However, this was extended by the FSA. SIPP regulated by the FSA The investments are registered in the name of the SIPP trustee company. The member may hold sub-trustee status The investment choice is dictated by the rules applying to the SIPP. For example, some SIPPS permit investment in overseas land whereas others do not. No. As connected party restrictions apply to SIPP, loans to a connected business will be taxable. As with SSAS

Regulation

Ownership of Investments

Investment Choice Loans

Borrowing Pension drawdown Contributions

Yes, available via unsecured pension and Yes, available via unsecured pension and alternative secured pension. Does not alternative secured pension. Can provide scheme provide scheme pension, however pension specialist products now available. Can have full tax relief at source on personal contributions. Investments do not need to be allocated amongst the members, as a common trust principle applies. Contributions do not need to be earmarked at outset. Is required to provide returns to HMRC Required to provide an annual return to the Pensions Regulator for more than one member. Not required to provide an SMPI statement where all members are trustees. Basic rate tax relief at source only. Higher marginal rate secured via annual returns. Operates on a master trust principle, non-earmarking does not arise. Contributions are earmarked at outset. Is required to provide returns to HMRC Is not required to provide an annual return to the Pension Regulator. Must provide an annual SMPI statement.

Allocation of investments Allocation of contributions Administration

Winding Up

Non allocated funds can be returned back to the No refund of contributions arises. business should trustees and the employer terminate the scheme. Tax charge of 35% applies to the refund back to the employer. The SSAS asset under the Welfare Reform and Pensions Act 1999 does not form part of a bankrupts estate and therefore cannot be claimed by the Trustee in bankruptcy. However, income can be charged against. Non allocated funding rules can provide member trustees a high degree of exibility with regard to income orders. The SIPP asset under the Welfare Reform and Pensions Act 1999 does not form part of a bankrupts estate and therefore cannot be claimed by the Trustee in bankruptcy. Income at vesting date can be charged against. Non allocated funding rules cannot be applied.

Bankruptcy

Why Switch
Most people's personal reasons for choosing a SSAS consisted of... A fund for the future: A SSAS allows you and those your business admits to the pension scheme a pension fund for the future. Complete Control: A SSAS allows you the trustees, complete control over the pension scheme, from investing money to paying out the bene ts on retirement. Tax free growth: A SSAS is completely free from capital gains tax, this means that when you sell investments you will not be liable to tax on the gain. Tax free investment returns: Investment income is tax free, this means the income from dividends (excluding the tax credit) is not subject to income tax. Tax relief on money paid in: If you or another person pays money into the SSAS, those payments will qualify for tax relief. The amount of tax relief will depend on your income from employment. Tax free lump sum: A quarter of accumulated fund is free of income tax, up to a personal lifetime allowance. This lump sum can be paid from age 55 and you do not need to retire to take the tax free lump sum Tax e cient to your bene ciaries: If you die before taking the bene ts, the accumulated fund will be paid tax free to your chosen bene ciaries. There is a lifetime limit on the amount payable and the rule changes after on death age 77 or when you take the money, if earlier. Under such rules tax will be payable.

Case Studies
The service that I received from Anthony James Hall was excellent, I knew I could call them at any time and there would always be someone there willing to speak to me. Not only this, the SSAS that I have with Pension Practitioners has countless bene ts that I did not previously have, such as tax bene ts and more control. Barbara S.

When retiring from my limited company I wanted to incorporate the tax bene ts that I had been used too, into my pension. Working with Anthony James Hall allowed me to do this. As an owner of a limited company, I have always paid myself through dividends because of the tax bene ts. Anthony James Hall has allowed me to continue to do this throughout my years of retirement. - Derek B.

Now that I am in control of my pension and was able to release funds into my business. I am certain that I will be able to vastly outperform the provider of my previous pension, who in the past has lost me money. John P.

Level 33 25 Canada Square London E14 5LQ T: 020 7038 8406 www.anthonyjameshall.co.uk