Interconnections: SIPP/SSAS taxable property

Self-invested personal pensions (SIPP) and small self-administered schemes (SSAS) offer significant tax advantages when it comes to commercial property investment, although the rules do limit the types of property that clients can invest in whilst benefitting from these advantages. Recent enquiries have identified some confusion concerning properties which can efficiently be held in registered pension schemes, especially around potential taxable property. Taxable property is defined by the Finance Act 2004, Schedule 29A Part 2 as being anything that is capable for use as a dwelling. I...