Reference:
CREATE DATABASE permission denied in database ‘master’. (Microsoft SQL Server, Error: 262) | Sanal Menon Kalipurayath[
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Quote:
When a user in the Administrators account runs SQL Server Management Studio, the User Account Control feature strips the membership token for that group and passes only the user account information to SQL Server. A message is returned that states that the account does not have rights to log in to SQL Server. To let members of the Windows Administrators group log in, you must explicitly add the account to the SQL Server logins.
1. To add a Windows user that has the login “machinename\Administrator” to the sysadmin fixed server role
a. Log on to the computer using the credentials for the machinename\Administrator account.
b. Click the Start button, point to All Programs, click Microsoft SQL Server, and then click SQL Server Management Studio.
c. Connect to an instance of SQL Server.
d. Click Security, right-click Logins, and then click New Login.
e. In the Login name box, enter the user name.
f. In the Select a page pane, click Server Roles, select the sysadmin check box, and then click OK.
2. To add a Windows user that has the login “domainname \username” to the sysadmin fixed server role
a. Log on to the computer using the credentials for the domainname\username account.
b. Click the Start button, point to All Programs, click Microsoft SQL Server, right-click SQL Server Management Studio, and then click Run as administrator.
ps: "Run As Administrator" option elevates the user permissions In the User Access Control dialog box, click Continue.
c. In SQL Server Management Studio, connect to an instance of SQL Server.
d. Click Security, right-click Logins, and then click New Login.
e. In the Login name box, enter the user name.
f. In the Select a page pane, click Server Roles, select the sysadmin check box, and then click OK.