Historically, business owners transferred commercial property into Self Invested Pension Plans (SIPPs) as part of personal tax planning. The attraction was the property sat in a tax-efficient wrapper, while the business continued to occupy the premises. From 6 April 2027, most unused pension funds and death benefits will be brought into the member’s estate for inheritance tax (IHT) purposes. For those with commercial property in a SIPP, this creates a particular issue.