This commentary considers the acquisition of UK property through pensions where the investments are controlled by the member as opposed to the pension administrator. These pensions are self invested personal pensions (SIPP) and small self-administered schemes (SSAS). These are also known as 'investment-regulated pension schemes' (FA 2004, Sch 29A, Pt 1, paras 1, 2).
As the member has greater control of the investment decisions there
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:15