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SIPP Taxable Property

Answer
Helen Shepherd
Posted 15 days ago by Helen Shepherd
Would the purchase of canal boat mooring be considered taxable property? PTM125200 suggests that residential property is a building or structure rather than this scenario. The pension scheme member will be living on a boat long term which is moored on that plot but will pay commercial rates for this purpose.
Answer
HMRC Admin 21 Response
Posted 12 days ago by HMRC Admin 21 Response
Hi,
This guidance is for pension schemes and not indiviuals. 
Thank you.

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