Opportunity to borrow funds towards the purchase and development of the property
Any gain on the value of the property when sold should be free from Capital Gains Tax
The property is owned outside of a business so it's protected from creditors in the event of insolvency
Open market rent is paid to the pension scheme and all rent from tenants is received gross and free from Income Tax
Rental income payable by the tenants can be treated by them as a business expense for tax purposes and can reduce the income and corporation tax liability of the tenant
The property is currently outside the member's estate for Inheritance Tax purposes. However, from 6 April 2027, effectively all pension funds death benefits (including SIPP and SSAS funds), will be brought within scope of Inheritance Tax under current Government proposals
