The clean-up of the fringes of the SSAS industry is now well and truly underway with two recent announcements. In addition, the outcome of the 2016 Pre-Budget Report has made it clear that the Government is gradually reducing the number of tax loopholes available to business owners and high earners meaning that well-established retirement and tax planning vehicles are now more important than ever. Of these, the SSAS offers the greatest degree of flexibility for investment, retirement and death benefit options. The time for utilising a SSAS is now!