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Buying commercial property through a pension fund: Tax issues

Shared from Tax Insider: Buying commercial property through a pension fund: Tax issues
By Sarah Bradford, September 2021

Sarah Bradford explores the tax advantages of buying a commercial property through a self-invested personal pension plan or a small, self-administered scheme.  

It can be highly tax-efficient to buy commercial property through a pension fund. This is a popular and financially effective option among small business owners who choose to purchase their business premises through their pension scheme to take advantage of the tax breaks on offer and to ensure that they, rather than a third-party landlord, benefit from the rent paid on the property. 

Self-administered pension schemes 

There are two types of self-administered schemes: self-invested personal pension plans (SIPPs) and small self-administered schemes (SSAS). These are known collectively as investment regulated pension schemes.  


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