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Key considerations.

Before your clients commit to purchasing commercial property within a scheme they should consider the following:


A scheme can borrow by way of a commercial mortgage to assist in the purchase and/or development of a property...

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There are several costs that need to be taken into account...

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EPC certificates - new rules from April 2018

With effect from April 2018 it is only possible to let out commercial properties that meet the minimum energy efficiency standards.

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Freehold or leasehold

Freehold, leasehold and commonhold property are all acceptable, however extra due diligence is required...

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Holding property

There are many ways in which a pension scheme can acquire commercial property...

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Property knowledge

For all property investments, a detailed analysis is required to identify if there are any issues...

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Taking benefits

A pension scheme may need to sell property for a number of reasons...

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Transactions between connected persons

Where a property is purchased from a person connected with a client (e.g. a member of their family, a business partner or a connected company) it must be at a market value as evidenced by a professional opinion of value prepared by a Royal Institution of Chartered Surveyor's (RICS) Registered Valuer, whose report should comply with their professional standards.

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Transfer of a Going Concern (TOGC)

Normally the sale of a property (that has been elected for VAT) by a VAT registered or VAT registerable business will include VAT. However, where the property is subject to an existing lease, the buyer (eg the pension scheme trustees) is VAT registered and has elected to tax the property, the sale will usually qualify as a TOGC, in which case the seller does not have to charge VAT on the sale price.

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Using your own specialists

Your client can choose their own solicitor or surveyor as we do not insist on the use of a panel selected by us...

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A property is either ‘subject to VAT’ when built or can be ‘elected for VAT. If VAT is applicable on the property...

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