Hi, we have a company with a plot of land that is being leased to 3 individual tenants. One lease is pure ground rent whereas the second/third invole the building of units for rent. We are considering whether contributions can be made to the directors pension scheme which will achieve relief for corporation tax. Am I correct that the rental profits / expenses are now treated simply as a property business as opposed to treating costs as management expenses. Therefore assuming we can justify the premiums as part of a reasonable directors package we should be OK?
Many thanks for any thoughts.