Allows business owners and key employees to group pension assets for greater investment flexibility. Fees for the administration of the SSAS can be paid by the sponsoring employer and it should be treated as a business expense. Investment income and gains (other than dividend income) are generally exempt from UK income tax and capital gains tax (CGT) Pooled investments from a wide range of assets for greater investment flexibility. Loan to the sponsoring employer (subject to certain conditions). Opportunity for members to retain business assets through generations.