The advantages of Partnership Property:

• Generous tax breaks
• Very efficient way to save for retirement
• The cash value of the property is available on retirement
• Simple for new partners to participate
• Easy for existing partners to retire
• Tax deductible pension contributions (within the HRMC limits)
• No Capital Gains Tax on the sale of property with SIPPs
• No Inheritance Tax due if death before retirement
• Rent is a tax allowable expense for the partnership
• No tax on rental income received by the SIPP
• Rent paid is not a pension contribution