Specialist commercial property investment: SIPPs and care homes explained

‘Fundamentally, the acquisition of a care home via a SIPP can be a worthwhile investment’

clock • 4 min read

Caitlin Southall looks at the interaction between care homes and SIPPs. She says with additional due diligence the two can make a positive investment combination

Commercial property remains a popular investment choice for clients with self-invested personal pensions (SIPP). The tax advantages are well known, however perhaps less well known are the specifics of the strict regulations imposed by HM Revenue & Customs (HMRC) on this type of investment. The term ‘commercial property' can be confusing. What is commercial property? You would be forgiven for thinking that if a property generates a return, there is a commercial transaction taking place by the charging and accepting of rent. However, from an HMRC perspective, the acquisition of a res...

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