Making a Sipp decision

New pension rules have generated fresh interest in the various means of transferring investments into a self-invested personal pension

Rule changes for pensions have generated fresh interest in the different ways you can transfer investments into a Sipp. Interest has grown in in-specie contributions to Sipps following the removal in April 2006 of restrictions surrounding connected party transactions. In addition, the introduction of the single 18% capital gains tax (CGT) rate from April 2008 has spurred further interest in using Sipps as a tool to manage potential CGT liabilities. There are a number of reasons why investments already held might be transferred into a Sipp, which include: l Protecting that investment fro...