Reducing inheritance tax while keeping control
Business Relief (BR) allows clients to pass on qualifying investments free from inheritance tax (IHT) after just two years.* For those with larger estates, it can offer a valuable solution – keeping assets invested and in the client’s name, while reducing the potential tax liability.
Our discretionary BR portfolios are tailored to each client’s circumstances and typically invest in Alternative Investment Market (AIM)-listed companies that meet His Majesty’s Revenue and Customs (HMRC) eligibility criteria. We manage these portfolios carefully, with a focus on long-term growth, liquidity and ongoing suitability.
* Please note that under proposals announced in the 2024 Autumn Budget, Business Relief may only reduce inheritance tax liability by 50% for investments made after 6 April 2026. The proposed changes are subject to consultation and not yet confirmed.
Key features
- Bespoke portfolios of BR-qualifying AIM shares
- Assets usually exempt from IHT after two years
- Clients retain full ownership and control
- Transparent, market-based valuations
- Can be held in a Stocks & Shares ISA
- In-specie transfers of existing BR portfolios accepted
We work with independent specialists to assess and monitor the qualifying status of investee companies – providing additional confidence in achieving the relief for inheritance tax planning.
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