000			01482cab a2200205 4500
001			L129990
008			050613n2005 000 0 eng u
035			_a(Sirsi) u129990
041			_aeng
100			_aNorwood, Graham
245			_aSave as houses
260			_c2005
490			_aEstates Gazette _v(0522) 4 June 2005, 68-69(2)
520			_aReports on the introduction of new rules allowing investors to include residential property in their personal pension assets from 6 April 2006, and the impact this will have on the world of residential property investment. From that date investors with Self-Invested Personal Pensions (SIPPs) will be able to include residential property within their pension assets including their main homes, holiday homes and investment properties, both in the UK and abroad. Summarises the key elements of the SIPP residential revolution as formulated so far. HM Revenue and Customs is still working on guidance notes and further details will appear in July's Finance Bill. The property industry has responded positively to SIPPs with new SIPP departments being established by major property consultancies such as Savills. Discusses the market's uncertainty about the effect of SIPPs-related changes on the numbers of new residential tenants as more people become landlords.
590			_aIKA210605
650			_aSELF-INVESTED PERSONAL PENSIONS
650			_aFINANCE BILL
690			_aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942			_n0
999			_c75377 _d75377