Client Case Studies — In-Depth Strategic SSAS Solutions

We restructured Ray's business using inter-company loans to move retained profits into an investment company. A high-value SSAS contribution strategy was implemented using carry-forward relief to reduce corporation tax. The remaining balance was contributed into a SSAS general fund and loaned back to his investment company to fund a commercial property purchase in the UAE.

Simultaneously, we created a holding company structure to enable tax-free intra-group dividends and streamline SSAS contributions. As Ray relocated to the UAE, we supported the creation of a UAE-based company and local banking, enabling UK dividends to be redirected to the UAE company for efficient income extraction.

We formed a partnership with his husband to create a recognised trading entity that enables Section 162 incorporation relief later. This future-proofs the transfer of the portfolio into a company structure without triggering capital gains tax.

In the interim, his existing Ltd company was positioned as a property management agent, allowing profits to be transferred from personal income to corporate control. These profits were extracted using his director's loan account or contributed into a SSAS.

To support portfolio growth, we arranged a third-party SSAS loan from another client to fund the purchase and refurbishment of a commercial property. We also completed a full estate and legacy planning process including wills, trusts, LPAs, and Relevant Life cover.

We reactivated his SSAS by assigning a new sponsoring employer – a trading property company. A PAYE reference was created, and both Ronnie and his wife were added as employees. We advised on using Business Asset Disposal Relief (BADR) and ensured his SSAS contributions used up historic allowances.

Post-sale, the proceeds were used to acquire serviced accommodation property, creating a steady post-exit income stream. We continue to advise on new business structures for long-term growth using the SSAS as a core tool.

We created a SSAS and used carry-forward pension allowances to offset his corporation tax to zero. The underutilised commercial property was purchased by the SSAS at cost, protecting its future growth from CGT. A full capital allowances review was conducted and a rebate submitted.

We also established a new company with his daughter as director, which charged rent to the business operator and then paid a reduced rent to the SSAS. This created a family income stream to support university fees.

Finally, the proceeds from the property transfer were structured into loans to a trust and a newly formed Family Investment Company, providing long-term IHT planning and asset protection.