How to invest in commercial property through a SIPP

Commercial property is fit for SIPP ­acquisition and this ­typically means ­offices, shops, ­industrial units and ­farmland. Unusual ­properties such as zoos and parking spaces can also be accommodated. Essentially, commercial ­property means all property that is neither residential nor a tangible moveable asset (TMA). Punitive tax charges would be incurred by both the SIPP and the investor if residential or TMA properties were acquired. Residential property is defined as a ­building or structure that is used, or is ­suitable for use, as a dwelling and includes related land used as a ...