Richard Mattison runs through two case studies exploring how unquoted shares work in the world of SSAS
One of the key features of a small self-administered scheme (SSAS) is its investment flexibility. A SSAS has more investment options than any other UK registered pension scheme. One of those options is unquoted shares (also known as private equity), which are shares not listed on an HMRC-recognised stock exchange. This can be a very useful source of business finance and also an interesting investment opportunity, particularly with the lifetime cap on Entrepreneur's Relief now set at £1m. The rules surrounding unquoted shares can be complex as they are tied in with HMRC restrictions...
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