This last 10 months has been difficult for everyone, one way or another, but for pension schemes with property it has been a particularly difficult time.

It seems as if the SIPP sector has been waiting for the judgments on a number of court cases in recent years. As we get clarity on one, we still await another and these can have implications for not only how a SIPP firm operates, but on advisers and their clients.

The recent judgment in the HMRC v SIPPchoice case, published in May, was in relation to tax relief on in-specie contributions. This case has been ongoing for a number of years and it would appear that we finally have resolution.

As the UK moves into the 7th week of lockdown and the world has changed beyond all recognition, it has also been a time of reflection.

It is hard to believe that the first SIPP was sold over 30 years ago.

It is quite hard to believe that we have just welcomed in the start of a new decade as 2020 begins.

Recent developments in the Brexit saga and an inevitable snap general election led the Government to put the Sajid Javid’s Autumn Budget on hold last week to focus on getting Brexit done.

As everyone makes their way back to work following a glorious, if politically fuelled summer, it feels that the push has started towards the end of the year.

It was good to see the Guidance Consultation from the FCA on the fair treatment of vulnerable clients that has recently been published.

There has been unprecedented change in the pensions industry in recent years and SIPPs have been no exception.