RPSM07200200 – Member Pages: Investments: What is taxable property?

What is taxable property?

Taxable property includes residential property and what is called tangible moveable property. Tangible moveable property is literally anything that can be touched and moved, it includes personal chattels (such as cars, jewellery and paintings), furnishings, white goods and any machinery. The holding of these types of investment by an investment regulated pension scheme (eg. a SSAS or a SIPP) will result in the liability of a tax charge.