Below we list the current IHT offers available for investment. Each is accompanied by a brief commentary. For each of our Featured Offers we also provide an extended research note.
IHT portfolios are riskier than conventional investments so they're not for everyone. Before you invest you should ensure you have read and understood the product's Application Pack and the Risks and Commitments.
Downing's focus on asset-backed businesses trading from freehold premises combined with renewable energy assets makes this an interesting choice for investors. An experienced team manages this investment and a new insurance option makes it particularly worthy of consideration.
Octopus manage £630 million in their AIM-invested IHT services. This is managed by an experienced fund management team. Companies sought will need to have proven track records, a strong market position and/or a clear growth opportunity.
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 VCTs or Smaller Company fund. Unicorn manages £290 million in AIM listed companies. Worthy of consideration.
Blackfinch IHT offers investors two slightly different options within the same product, one aiming for higher growth, the other with preservation of capital as the key benefit - neither of which of course are guaranteed. Essentially Blackfinch lend money to two groups: property developers and into the renewables sector.
This IHT services seeks to benefit from the predictable and inflation-linked revenue stream available with onshore wind and hydroelectric renewable energy assets. In total the manager has almost £50 million under management, with about £20 million already invested in hydro and wind projects.
Judith MacKenzie manages Downing's AIM investments in VCT, IHT and an open-ended fund. Although having different remits all the AIM investments at Downing are managed with the same philosophy. The manager has a private equity-style approach taking significant stakes in companies and offering guidance and support as well as capital. The portfolio will invest in 20-30 companies. The added bonus is an insurance policy covering losses up to 20% in the first two years. This is worthy of consideration.
£50,000 (can be combined with the Downing AIM Estate Planning Service NISA)
Centred around the construction of anaerobic digestion sites, Mariana’s offering is founded upon an exclusive relationship they have with a food processing arm of a major FTSE 100 company. Funds are used generally to finance development. With this product, as the site is built and rises in value, a client will participate in this upside.
This unquoted inheritance tax product looks to invest in companies with predictable revenue streams which have the aim of delivering a return of 3% per annum. The companies invested in are solely owned by investors in Octopus products. These companies could be in many sectors including lending against property.
Managed by Mark Taylor of Beringea, this new launch 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 is 3% per annum after all fees and a growth or income option is available.
At the heart of the Seneca Inheritance Tax solution is capital preservation but equally it aims for an annual uplift in the net asset value of each investee company of 4%. Seneca make 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.
This IHT portfolio looks to generate a target income return of 4.5% per annum whilst protecting capital by investing in asset backed businesses. Stellar Estate Planning intends to acquire freehold or long leasehold interests in hotels outside of London leveraging the expertise of their partners Hetherley Asset Management.
Stellar will set up a company for any investor in Stellar Succession. The investor will be the sole shareholder of the company which will participate in five trades: forestry, farming, hotels, bridging finance and renewable energy.
The Guinness Sustainable Infrastructure IHT service focuses on renewable energy, specifically rooftop-mounted solar projects. The investment is in a unquoted trading company which benefits from Business Property Relief (BPR): after two years of being held the ...
The Octopus AIM Inheritance Tax Service is available in or outside an ISA. It seeks to take advantage of Business Property Relief (BPR) whereby shares in certain AIM companies should be exempt from IHT after two ...
Downing’s Estate Planning Service is well established and is one of our favourite unquoted IHT portfolios. It now comes with an innovative insurance option which effectively makes the portfolio IHT free from day one. It offers ...
The Unicorn AIM IHT Portfolio is run by Chris Hutchinson, a successful and very experienced AIM investor. He invests in a portfolio of AIM shares that aims to take advantage of the Business Property Relief (BPR) ...
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The investment products on this website are not for everyone. They are generally higher risk and require a longer investment term. You may get back less than you invest. It is therefore important that you understand the Risks and Commitments of these products.
We’ve made every effort to ensure the accuracy of the material on this website, but cannot guarantee its accuracy or currency. It reflects our understanding of current product and tax rules, which may change in future. It is for general information only and should not be regarded as constituting an offer or a solicitation to buy or sell any securities, or as investment or tax advice. If you are in any doubt as to the suitability of the products for your circumstances, please seek specialist financial or tax advice.
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