Bob and Samantha have owned a pub in their SSAS for some years. Originally purchased for £225,000 10 years ago, they were recently approached by a housing developer to sell the pub and adjoining land for £305,000. Bob and Samantha accepted the offer giving their pension fund a tax free capital gain of £80,000. Over the years, the SSAS has also benefitted from a tax free rental income of £150,000.