Martin and Linda used their SSAS to purchase an office building for £575,000 in 2013. Their business took occupancy of the office and signed a 10 year lease with the SSAS as landlord. Martin is now looking to take some tax free cash and recently had the office valued. The valuation came in at £850,000. Since 2013, the SSAS has benefited from tax free rental income of £69,500 p.a. and there is no capital gains tax payable on the uplift in property value of £275,000.