James and Sarah's SSAS purchased some land 2 years ago for £100,000 in the hope of obtaining planning permission to build an industrial park. Unfortunately, their planning application was not approved and they decided to market the land for sale while they reconsidered their options. A farmer who owned some adjoining land made an offer of £130,000 which they duly accepted, realising a £30,000 tax free capital gain in their pension fund.