Since Pension Simplification (also known as A-Day), SSAS has been available for establishment by those who are not in a limited company (i.e. Partnerships and Families).
However, the vast majority of SSAS do not reclaim tax on members contributions as this would require the scheme Trustee / Administrator applying for Relief at Source via HMRC.
[3] One must be very careful purchasing shares in the company through a SSAS, 'Taxable moveable property' laws can easily be breached.
SSAS are suited to groups of individuals who run a common businesses and wish to have complete control over the pension fund.
The costs per member are usually lower than using individual SIPPs to pool funds to purchase commercial property.
There is no requirement for a professional to be appointed to the scheme, however, the rules are complex and may well prove difficult for individuals without experience running SSAS.