Ingenious Estate Planning
Minimum investment: £50,000
Suitable for: Estate Planning
Conservative Strategy: 1% - 2% p.a. above Bank of England base rate
Income Strategy: 5% - 7.5% p.a.
Investors can choose a blend of these two strategies to suit their estate planning needs
Ingenious Estate Planning (IEP) presents an opportunity for investors to obtain 100% relief from IHT after only two years. IEP is designed to provide investors with a simple, flexible and robust estate planning tool which allows access to, and control over, the capital and income of the investment.
The Manager will select BPR qualifying investments with predictable income streams supported by robust assets and high quality counterparties offering conservative levels of return (1-2% p.a. above Bank of England base rate) commensurate with the lower risk nature of the trades.
Investors can choose to receive regular annual payments and can request emergency payments at any time of up to £50,000, available within one week. The entirety of the investment should be available to investors or their beneficiaries within 1 to 3 months of an exit notice.
Income Strategy Option
New to IEP is a “Income” investment strategy option which will complement the “Conservative” strategy outlined above. The Income strategy is designed to deliver annual growth of 5-7.5% by targeting low volatility asset-backed investments. The IEP service now offers two distinct strategies and investors can select either strategy or a blend of the two, giving a high level of flexibility. The original “Conservative” strategy described above remains unchanged.
|Ingenious Estate Planning - Executive Summary (265Kb)| |Ingenious Estate Planning - Information Memorandum (517Kb)| |Ingenious Estate Planning - Investor Agreement (168Kb)| |Ingenious Estate Planning - Application Form A (423Kb)| |Ingenious Estate Planning - Application Form B (410Kb)|
Investment in the Service involves an element of risk. The level of returns and the availability and timing of relief for investors may be impacted by:
- The performance of the underlying companies. If counterparties become insolvent or fail to honour their contractual commitments this may adversely affect the recoupment of capital
- The Manager being able to identify appropriate BPR Companies which carry on, and continue to carry on, a BPR qualifying trade. There is no guarantee that a sufficient number of suitable BPR Companies will be identified or that the activities undertaken by the BPR Companies will be successful
- Any changes to tax, particularly the bases of taxation, tax relief, rates of tax or an investor’s tax position
- Where there is insufficient liquidity within the underlying companies or limited opportunities for market purchases of shares, the process for providing liquidity to investors could take several months
- Access to the investment will be according to the Manager’s policy on acceptable payment requests and will be restricted in the first year of investment
Past performance is not a guide to future performance and may not be repeated. The value of an investment in the Service can go down as well as up and you may not get back the full amount invested.
Full details of the risk factors and associated mitigation techniques can be found in the ‘Risk Factors’ section of the Information Memorandum.