That's generally for relatively small businesses, particularly family owned ones - often the premises are owned by the company pension scheme, which is both tax

That's generally for relatively small businesses, particularly family owned ones - often the premises are owned by the company pension scheme, which is both tax efficient and allows the wealth to be passed onto future generations It's also not unusual for some larger companies to have their head office owned by the founder / majority shareholder in a separate company, Monsoon and Arcadia in the UK are two examples of this