Since 1998, Ingenious has been at the forefront of investing in the UK economy and in that time we have raised and deployed over £9 billion.
We specialise in four industry sectors: Media, Infrastructure, Real Estate and Education, with a focus on building long-term relationships with our industry partners. Our relationships and industry expertise allow us to identify compelling investment opportunities which balance risk and return.
Our investment opportunities are generally uncorrelated to the performance of the stock market providing welcome diversification for many investors. We often back our own judgement by investing alongside our investors who include individuals, family offices, companies and financial institutions.
Through our blue-chip professional infrastructure we aim to provide our national network of adviser relationships with exceptional service, both pre and post investment. We understand the adviser and investor relationship and the challenges of providing financial planning solutions. We actively encourage a close working relationship with our network of advisers to ensure we provide straightforward, transparent solutions to financial planning and investment challenges.
- A deep knowledge of Media, Infrastructure, Real Estate and Education
- Access to a broad range of capital sources
- Exceptional track record of balancing risk and return
- Proven ability to nurture and grow successful businesses
- Extensive industry relationships
- Experienced team of industry professionals
OUR BUSINESS PRINCIPLES
- To be a trusted, long-term business partner
- To exceed the needs of our clients
- To manage our investors’ capital with the same care we take when managing our own
OUR COMMITMENT TO YOU
- Careful, transparent management of investment opportunities under strategies designed to deliver attractive, risk-adjusted returns
- Dedicated nationwide client relationship team and a central client services team dedicated to supporting your investment needs
- Blue-chip professional infrastructure providing first class commercial, finance, legal and technical expertise on investment activities
We believe that investment into the media sector offers a more compelling proposition than ever before for your clients and are pleased to be able to offer the opportunity to participate in this sector.
Successive governments have demonstrated their desire to support the UK’s creative industries and the latest production tax credits (and enhancements to existing tax credits) have provided a further boost to this important sector which contributes $7.1 billion to the UK economy*. This backing continues to encourage growing numbers of international rights owners to look to the UK and its first class industry professionals to produce high quality film and TV content. Given that the government’s initial assessment is that every £1 given in tax credit generates £12 for the economy, it is likely that such support will only increase**.
For 20 years, Ingenious has been at the forefront of creating efficiently structured and well managed investment opportunities in the UK’s creative economy.
We have the largest and most experienced team of independent professionals in the UK dedicated to the analysis and commercial negotiation of media opportunities and our total media fundraise is currently in excess of £9 billion.
*PwC: Global Entertainment and Media Outlook 2014-2018 **BFI: Film, high-end television, animation programmes and video games production in the UK: full year 2014
The UK’s infrastructure and energy market is undergoing a period of significant change. We seek to create value by identifying opportunities presented by this change.
We invest on behalf of retail, corporate and institutional investors alongside our own funds, and have so far deployed £500 million across a range of infrastructure projects.
Our projects include solar PV (ground and roof mounted), onshore wind, energy efficiency, anaerobic digestion, waste to energy and small scale hydroelectric power. Our sector specialist team is over 30-strong and is supported by commercial, legal and finance professionals dedicated to the sector.
The property sector offers attractive opportunities to investors due to the overwhelming demand for housing in and around the capital. With banks often unwilling to lend, residential property developers may struggle to access enough finance on acceptable terms to fund their developments which already have full planning permission.
Ingenious offers these established developers the opportunity to realise their housing projects, providing competitive loan terms to those seeking speed and certainty in securing finance for their next development site.
We only loan to financially robust developers, and have recently helped to finance developments in Kingston, Southall, Bristol and Liverpool. Combined with our rigorous credit checks, we endeavour to ensure that your clients’ capital is always appropriately protected. Our sector specialist team and transparent charging structure makes the Ingenious proposition an attractive and competitive player within the lending market.
We employ over 250 investment professionals at Ingenious.
We have a nationwide client relationship team dedicated to supporting advisers across the UK.
Our offices are located at 15 Golden Square, London, W1F 9JG. Please visit our contact page for more information.
If your query is about an existing client, please contact our Client Services Centre on firstname.lastname@example.org or call 020 7319 4290.
We have a dedicated nationwide client relationship team. To find the details of your usual Ingenious contact or to learn more about the team please click here.
For any other queries or to reach a specific member of staff at Ingenious, please call our reception on 020 7319 4000.
Features EIS – minimum investment of £10,000
Play EIS - minimum investment of £10,000
Vision EIS – minimum investment of £10,000
Infrastructure Ventures EIS – minimum investment of £10,000
IEP Classic & IEP Classic Cover – minimum investment of £25,000
IEP Care – minimum investment of £25,000
IEP Private – minimum investment of £50,000
Ingenious Real Estate Growth Service – minimum investment of £25,000
Past performance is not a guide to future performance and may not be repeated. The value of an investment can go down as well as up and you may not get back the full amount invested.
Yes, we host roadshows and bespoke seminars throughout the year. You will receive invitations to any forthcoming national roadshows via email.
By registering for enhanced access to our adviser resources you will also receive our adviser email newsletters.
The Enterprise Investment Scheme (EIS) is a government sponsored scheme offering a range of attractive benefits to investors that hold qualifying investments for at least 3.5-4.5 years:
- 30% income tax relief for investments up to £1 million per annum, reducing net cost to investors to 70p per £1 invested
- Tax-free growth – no capital gains tax payable on gains realised on disposal of investment
- Loss relief – losses to net cost (i.e. below 70p per £1 invested) can be set off against income in year of disposal or previous year, reducing capital at risk to 38.5p per £1 invested
- Capital gains tax deferral – capital gains can be deferred, up to the amount subscribed for shares. Applies to gains arising three years prior to, and one year after, the issue of qualifying shares
These reliefs are based upon a number of assumptions including the personal circumstances of an investor and availability of EIS relief at 30%.
We manage tax risk by seeking advanced assurance from HMRC to confirm that the underlying investments will qualify under the EIS legislation, meaning that investors should be entitled to any applicable tax reliefs. We will not invest a penny of investors' money until we have received this advanced assurance.
Income Tax Relief
- Reduction in income tax liability amounting to 30% of the total investment up to a maximum of £1 million
- Income tax relief on investments of up to a further £1 million can also be carried back to the previous tax year
- Relief cannot exceed an amount which reduces the investor’s income tax liability to nil
Capital Gains Tax Deferral
Facility to defer paying capital gains tax (CGT) on all or part of a chargeable gain by investing the gain in qualifying EIS shares.
Applies to any chargeable gains arising three calendar years prior to, or one year after, the issue of qualifying EIS shares.
Gains are deferred until a chargeable event e.g. disposal of the EIS shares or earlier breach of the EIS rules.
Tax Free Growth
There is no CGT payable on gains realised on disposal of EIS investments. This applies if you have received income tax relief (which has not subsequently been withdrawn) on the cost of the shares, and the shares are disposed of after they have been held for a certain period (minimum three years).
Share Loss Relief
If EIS shares are disposed of at a loss after they have been held for the minimum three years, you can elect that the amount of the loss, net of any income tax relief given, can be set against your income in the year in which the shares are disposed of, or the preceding year, instead of being set off against any capital gains.
Inheritance Tax Relief
Investments qualify for business relief, so are exempt from inheritance tax after two years.
Enter in box 2 in the ‘Other tax reliefs’ section on page Ai 2 of the Additional information pages, the total amount of the subscriptions on which you are now claiming relief (but not more than the maximum figure of £1 million). Include any amount for which you received relief by way of an increase in your PAYE code or a reduction of a payment on account.
But exclude any amount for which you are claiming relief for the previous year and not the current year.
Then enter details of each investment in the ‘Any other information’ box, box 21, on pageAi 4 of the tax return.
The details required for each investment are:
- the name of the company invested in
- the amount on which you are claiming relief for this year
- the date of issue of the shares
- the name of the HM Revenue and Customs office authorising the issue of the certificate, and their reference (as shown on the certificate)
- if you have subscribed more than £1 million for shares on which relief could be claimed, how you want the relief attributed to them.
List all subscriptions on which relief is claimed, even if you had to restrict the amount you entered in box 2 in the ‘Other tax reliefs’ section on page Ai 2 of the Additional information pages because it would have exceeded the maximum.
If you made an investment in shares issued during the year for which you have not yet received a form EIS3 or EIS5, you cannot claim relief for that investment until you have received a form. If you receive the form after you have sent your tax return, complete the claim form inside the EIS3 or EIS5 and send it to us.
The below diagram illustrates the expected timeline for receiving EIS certificates.
Please see the below document which is a guide created to show you how to complete an EIS3 certificate.
Ingenious will keep your clients informed of the progress of the EIS3 certificate process and every effort will be made to ensure they are obtained from HMRC and issued in advance of the 31 January self-assessment tax return filing deadline.
In situations where the EIS3 certificate is not available prior to the filing deadline, your clients will be able to obtain relief by way of a standalone claim on receipt of the certificate. The timing of the certificate does not impact the availability or amount of relief or the period(s) against which it can be claimed.
Please note that HMRC monitors the status of each EIS company and are likely to deny relief if any claim is made before they have authorised the issue of certificates.
Tax relief is available for the tax year in which the relevant shares were allotted (or the previous year where a carry back claim is made).
Where certificates are available before the return for the relevant year is filed, the claims can be made as part of the tax return.
Where the certificates are available after this date, standalone claims need to be made on the receipt of each EIS3 certificate by the investor.
The deadline for such claims is five years from 31 January following the end of the tax year in which the shares were allotted.
Our EIS opportunities and the investments within Ingenious Estate Planning should qualify for Business Relief, formerly known as Business Property Relief (BPR).
Business Relief (BR) is a UK tax relief introduced in 1976 to enable business owners to pass shares in unquoted trading companies from generation to generation without being subject to inheritance tax (IHT).
Shares in BR qualifying companies become 100% exempt from IHT once they have been held for two years.
BR is commonly used by private investors as an effective tool for estate planning. Ingenious is one of the largest managers of BR qualifying investments for private investors.
Please see the ‘Charges’ section of the relevant brochure for each of our investment opportunities.
You can view each of the brochures in the document library.
Our EIS and Ingenious Estate Planning opportunities are not affected by the DOTAS rules, or, indeed the new legislation surrounding accelerated payment notices (APNs).
EIS is a government sponsored initiative designed to raise money for small, qualifying businesses. We manage tax risk by seeking advanced assurance from HMRC to confirm that the underlying investments will qualify under the EIS legislation, meaning that investors should be entitled to any applicable tax reliefs. We will not invest a penny of investors' money until we have received this advanced assurance. Ingenious Estate Planning is a qualifying investment for Business Relief (formerly known as Business Property Relief).
Investors in IEP Care are able to access a support team from Grace Consulting, a leading independent provider of information, guidance and support regarding the options for care services in the UK. For more than 30 years, it has helped its clients make appropriate choices and ensured that their care needs have been met. If required, experts from Grace Consulting will guide clients through the complex decision making process for long-term care.
The Grace Consulting service is entirely client focused. When carrying out welfare reviews and assessments, Grace Consulting applies professional experience built up over its long history of working for individuals and their families, charities like Friends of the Elderly and insurance companies such as Scottish Widows and Prudential.
When helping select care, Grace Consulting is able to draw on its in-depth and up to the minute understanding of the care system, state benefits and allowances, the NHS and local providers of social services from across the UK.
Grace Consulting has up to the minute knowledge of state benefits and allowances. Grace Consulting’s care advisers’ familiarity with medical terminology and medical needs is also of great value but above all, they are experts in listening to clients’ individual care wishes and needs and matching them to the best care options available.
To find out more about Grace Consulting and IEP Care please call our 020 7319 4291 and a member of our Client Relationship Team will gladly assist you.
If you are the authorised adviser for an investor, you are invited to register to access myIngenious, our online portal.
myIngenious enables investors and their advisers to gain easy access to information regarding Ingenious investments. This includes financial information, reports and valuation statements where appropriate.
If you have not registered yet or are having problems logging in or finding what you need, please contact our Client Services Centre at email@example.com or call 020 7319 4290.
As the adviser for an investor with Ingenious, you are able to log in to our online portal and stay up to date with your clients' information.
If you have not registered for myIngenious yet or are having problems logging in or finding what you need, please contact our Client Services Centre at firstname.lastname@example.org or call 020 7319 4290.
If you are the adviser for a recently deceased investor we recommend calling our Client Services Centre on 020 7319 4290 as each investor's situation can be different.
One of our experienced team members will be able to take you through the next steps for your client.
If you cannot find the information you are looking for below, please contact us at email@example.com or 020 7319 4000.