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For those purchasers keen to be ahead of the game, The Philippines is the latest market to burst onto the international property scene.

Along with the UK and Ireland, Spain's property market went into freefall in 2008. Although recovery is not yet on the horizon for sellers, falling property prices mean that Spain could be back on investor’s radars.

Emerging market specialists GEM Estates has several SIPP-able products in its portfolio. Property which is classified as a commercial, that is to say, no personal use allowed, can be purchased as part of a Self-Invested Personal Pension (SIPP) and the tax benefits are considerable.

Anyone with a generous bank manager can build a house, but very few have the skills and intuition to build a home. A home with exquisite proportions, spaces for lively entertainment and spaces for private repose. With tasteful decoration, discreet home comforts and above all boundary-pushing qualities which ensure that its just-finished feel never fades. Thankfully, the mastermind behind Tranquilo is a home-maker of the highest order.