SIPPs are a flexible way of saving for your retirement if you are a UK tax payer.
The legal structure used for a land purchase qualifies for Self Invested Personal Pensions (SIPPs) and all the associated tax benefits for UK tax payers. 
The Development Process Explained
To establish the development potential of a piece of land, the first step is to check the zoning of the land and whether it can be developed. For example protected land could never be built on whilst land zoned for commercial use could not be used for residential and vice versa. This is the purpose of rezoning a piece of land.
Next due diligence and detailed studies need to be conducted of the local economy including population growth, migration, employment levels, trends and local legislation. Additionally, searches would be conducted to ensure the land was free of debts and claims. It is also important to check that there is direct access to the land.
Prepare and present the conceptual master plan for rezoning the land
The Conceptual Master Plan shows at a high level, the buildings and amenities that are proposed for the development. The developer will engage professionals of the highest calibre to help prepare the Conceptual Master Plan including Master Planners, engineers, project managers, architects, legal experts, designers and many more.
Submit infrastructure plans to the local authority for approval
The Infrastructure Plan is a detailed plan of roads and streets, water, electricity, sewerage and location of building plots. This is drafted and submitted for approval once the Conceptual Master Plan is approved.
Submit architecture plans to the local authority for approval
After the Infrastructure is approved, the Architecture Plans for all types of buildings on the development, both residential and commercial is submitted. The plans would detail everything from how the building would look to the materials used in construction.
Development agreement and rezoning approved, subdivision into building lots completed
At this final stage, Rezoning is approved permitting land usage in accordance with the Master Plan and the land is subdivided into individual building plots. At this point separate deeds can be granted for every building plot permitting the sale of individual building plots to retail buyers.
Note: It is important to stress that from Step 2 onwards, a positive response from the Local Authority is required to advance the project. If a negative response is received, the developer and his team will modify the Plans and represent them again in order to secure the desired positive response.
