000 00985cab a2200181 4500
001 L130703
008 050825n2005 000 0 eng u
035 _a(Sirsi) u130703
041 0 _aeng
100 1 _aWootten, Dean
245 0 0 _aSIPPing pretty
260 _c2005
490 0 _aTaxation
_v18 August 2005, 546-548(3)
520 _aSets out the background to and advantages of holding residential property in a self-invested personal pension (SIPP). Warns that whilst a SIPP is tax free in the UK investors will need to target overseas countries with low tax rates to maximise the benefits as these will still have to be paid. Recommends against buying furnished holiday lets, which already have tax benefits, via a SIPP or transferring existing buy to let portfolios to a SIPP as this results in Capital Gains Tax and Stamp Duty Land Tax liabilities.
590 _aIKA300805
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY FINANCE AND INVESTMENT
942 _n0
999 _c75780
_d75780