A Self Invested Personal Pension Plan is ideally suited to the more sophisticated investor who wants control over their pension investments/assets. 

For Example: A practice of solicitors wishing to purchase premises can pool their pension funds using SIPPs to buy a suitable property and the SIPPs rent the property back to the practice.  The SIPPs can even enter in to a mortgage arrangement (funded by the practice rental) should their be insufficient funds to purchase the property outright.  This can be an ideal solution and may avoid the need for the individual partners to take on personal liabilities.