You can fund an HSA account evenif you contribute to a 401(k) or other retirement plan and evenif your income is too high to fund a deductible IRA. Unlike some retirement plans for small businesses and the self-employed, an HSA can be funded (and deducted from other income) evenif you do not show a profit from your business.
Evenif the extra profit to pay for it is not presently there, incentive exists for the owner to borrow today the money necessary to have the big payback in the future.
MPs who had already bought properties under the old system were allowed to continue to claim mortgage interest payments until August 2012 - as long as they agreed to repay a share of any profit made over that period, evenif they chose not to sell.