Inheritance Tax Planning

Assets above the Inheritance Tax "nil rate band" threshold of £312,000 become liable to Inheritance Tax (IHT) in the 2008-2009 tax year at the rate of 40% for those domiciled in the UK. Inheritance Tax (IHT) has often been called a "voluntary tax" which you can chose to avoid if you wish. There are a wide range of IHT mitigating strategies, but we can offer several ethically based, highly effective solutions and provide you with expert help on IHT mitigation. There is a minimum investment of £30,000.

We can assist you in organising your estate so that assets are invested ethically and written into appropriate trusts. There are many different types of trust these include Gift and Loan Trusts, Discounted Gift Trusts and Discretionary Trusts and we can advise you in finding the most appropriate solution to your needs. In particular this will take into account how much access and control you wish to keep over the assets. Also important are time horizons of likely longevity and the nature of the Estate (ie. whether it is "liquid" with the bulk of the assets in shares or deposits, or "lumpy" where the Estate is mainly comprised of "bricks and mortar").

Ethical Inheritance Tax Planning Plan

We also offer access to ethically screened and monitored, AIM listed shares which become free from Inheritance Tax after only two years. The Ethical IHT plan creates a portfolio which puts the emphasis on investing in socially and environmentally responsible companies and to screen out companies which are involved in sectors such as tobacco, armament, alcohol, animal testing, or environmental exploitation. Due diligence has been applied to both the merits of the investment proposition itself and ethical factors which need to be taken into account. You can personalise and select your own criteria by completing an ethical questionnaire and this will be taken into account when the portfolio is constructed. The plan allows the investor to retain full ownership of the investments and can withdraw funds from the Portfolio at any time, subject to liquidity. Risk is minimised by investing in at least 10 companies in different sectors. The objective is for IHT mitigation whilst also achieving capital growth and wealth preservation. Individual shares can be sold, although this would unravel IHT accrued relief.


Initial charge

-3% of the amount invested.

Annual Management Charges

- 1.75% of the value of the funds, plus VAT where applicable.

Dealing charges

- Normal dealing charges apply, including stamp duty. Dealing commission of 0.8% will be levied on each investment made and on each sale.