Inheritance Tax Portfolios

Inheritance tax, or IHT, is generally considered the most unfair tax of all.

It could apply on estates over the value of £475,000. This is made up of the “residence nil rate band” of £150,000 (from 6 April 2019) plus the current “nil rate band” of £325,000. Anything over this could potentially be subject to 40% tax on death, or your spouse's or partner's death if later.

The good news is that careful planning can reduce or even wipe out completely your estate’s IHT liability without losing control of your assets in your lifetime. 

For those prepared to take greater investment risk, one way to shelter your wealth from IHT is to invest in assets that qualify for Business Property Relief (BPR). You can:

  • Invest unlimited amounts in unquoted or some AIM companies 
  • Hold AIM investments in your ISA, so you can benefit from tax-free growth and tax-free income
  • Save up to 40% in IHT 
  • Retain control and ownership of your investment
  • Select investments that aim to pay you a regular income and/or help preserve capital
  • Full IHT relief after just 2 years under current rules – quicker than with most other IHT-mitigation strategies

Please remember tax rules can change and benefits depend on circumstanes. IHT portfolios are just one of the ways to mitigate IHT and are exclusively for experienced investors. If in doubt, please seek specialist advice.

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Blankstone Sington AIM IHT Service

Blankstone Sington’s IHT portfolio is unlike those offered by the larger AIM IHT providers. The objective is broadly the same: to invest in BPR qualifying stocks, but Blankstone Sington takes a different approach. The average company size is much smaller and there is a greater emphasis on value investing.

AIM £24.0 million Nil - Nil 1.25%  
Foresight Accelerated Inheritance Tax Solution

Foresight is one of the premier UK based venture capital managers. The accelerated IHT product focuses on private finance initiative investments, solar investments and the rollout of smart meters – combined with insurance that protects the investment from IHT in the first two years. Foresight is one of the leaders in solar and smart meter investors in the UK.

Infrastructure & renewables £574.6 million 4.0% - 4.0% 1.0%  
Foresight Inheritance Tax Solution

Foresight is one of the premier UK based venture capital managers. The IHT product focuses on private finance initiative investments, solar investments and the rollout of smart meters. Foresight are one of the leaders in solar and smart meter investors in the UK.

Infrastructure & renewables £574.6 million 4.0% - 4.0% 1.0%  
Octopus AIM ITS AIM £1.7 billion 5.0% 1.75% 3.25% 2.0%  
ProVen Legacy

Managed by Mark Taylor of Beringea, this offer seeks to raise £20 million to lend to asset-rich small and medium sized companies. Two types of lending are offered: secured lending against a specific asset within the business and leasing finance, for use often with companies purchasing technology equipment. The target return (not guaranteed) is 3% per annum after all fees and a growth or income option is available.

Lending £2.8 million 5.5% 2.0% 3.5% 1.5%  
Puma AIM IHT Service

This award-winning AIM IHT service is now three years old. It is managed by Puma Investments, part of Shore Capital, one of the largest AIM market makers. It is a discretionary investment portfolio of around 20 companies which should qualify for Business Property Relief.

AIM £25.0 million 4.0% 3.0% 1.0% 2.0%  
Seneca Vintage

Seneca Vintage prioritises capital preservation but also aims for an annual uplift in the net asset value of each investee company of 4%. Seneca makes loans to qualifying companies via a portfolio approach to lending. Four investment pillars are central to guiding their lending: diversification, credit policy, prudence and asset security.

Lending £25.0 million 5.0% 0.5% 4.5% 1.0%  
Unicorn AIM IHT Portfolio

Unicorn is a specialist smaller company fund manager. Investment will be made into 25-40 AIM listed companies, most of which will already be held in either Unicorn's VCT or Smaller Company fund.

AIM £23.0 million 4.5% 3.5% 1.0% 2.0%  

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