SIPP & SSAS
Holding commercial property in a pension, and the 2027 IHT change.
Commercial Property in a SIPP: What HMRC Allows
Holding commercial property in a SIPP: tax-free rent and gains, what a SIPP can and cannot hold, and the key rules on connected parties and borrowing.
How to Buy Commercial Property Through a SIPP
The steps to buy commercial property in a SIPP: choosing a provider, funding with borrowing and contributions, the connected-party valuation, and completion.
SSAS vs SIPP for Commercial Property
SSAS vs SIPP for holding commercial property: the control difference, the SSAS loanback to the sponsoring employer, and which suits a business owner.
SIPP Borrowing: The 50% Net Value Rule
How much a SIPP can borrow for commercial property: the 50% of net asset value limit, how the mortgage works, and the cashflow to model.
SIPP Commercial Property and the 2027 IHT Change
From April 2027, unused pension funds including SIPP-held commercial property are expected to fall into the estate for inheritance tax. What it means and what to do.
Splitting Title to Put Commercial Space in a SIPP
How splitting the title lets a SIPP hold the commercial part of a mixed-use building such as a shop with a flat above, and when it works.
Connected-Party Rules for SIPP Property
Renting SIPP-held property to your own business: the arm's length rule, the independent RICS valuation, paying market rent, and the unauthorised-payment risk.
Joint SIPP Ownership of Commercial Property
How several SIPPs (or a SIPP and SSAS) can jointly own one commercial property, how ownership and rent are shared, and the co-ownership agreement you need.
SIPP Commercial Property and Death Benefits
What happens to SIPP-held commercial property on death: retaining it for beneficiaries, the 2027 IHT change, and planning for liquidity and nominations.