Inheritance Tax Portfolios can help reduce or even eliminate inheritance tax, allowing you to pass on more of your wealth to friends & family. Investing in assets that qualify for Business Property Relief (BR) is a key way to help protect your wealth from inheritance tax and benefit from tax-free growth and Income, whilst retaining ownership of your investment. IHT exemption status is granted after holding the relevant asset for two years.
BPR was originally introduced and created to allow businesses to be passed down to the next generation without facing a large inheritance tax bill. Over the last few decades, BPR has been used as an expansion of the same basis to provide a tax relief that encourages investors to invest in real businesses, whether or not they run the businesses themselves. These can be either unlisted or listed on the AIM markets.