TLPI works with company directors who want to buy business premises or other commercial property through a SSAS pension, or hold property through a company structure - all in a way that is tax-efficient and legally structured.
Commercial property through a SSAS pension
A Small Self-Administered Scheme (SSAS) pension can purchase commercial property directly - including the premises your business occupies. Property held inside the pension grows free of Capital Gains Tax, and any rental income the pension receives is free of Income Tax. When your business pays rent to the SSAS, that rent is a deductible business expense and is simultaneously building your pension fund.
Find out how a SSAS can hold commercial property
Commercial property and SSAS
Lend to your company from your pension - the loanback
A SSAS can lend up to 50% of its net asset value back to the sponsoring company. Directors use this facility to fund business growth, including buying or refurbishing business premises - with the loan repaid at a commercial interest rate. The interest payments return directly to the pension, compounding the fund rather than going to a bank.
Tax-efficient property investment for directors
For directors who want to invest in property outside a pension environment, there are a number of business structures - including Family Investment Companies (FICs) and holding company arrangements - that can reduce the tax burden on property income, capital growth, and eventual succession.
Tax-efficient property investment for directors
Setting up a property investment company
Residential property and SSAS - what you need to know
A SSAS cannot purchase residential property directly for investment purposes - HMRC rules prohibit it and the tax charges for doing so are severe. TLPI can explain the boundaries clearly so directors do not inadvertently trigger a tax charge.
A free, no-obligation consultation to discuss your options.