What benefit does an investment within the Ingenious Estate Planning service provide?

NEWS UPDATE

An investment in the Service consists of a subscription of shares in a choice of companies depending on personal circumstances. The core activity of the Service is asset backed lending in the real estate sector and is a comprehensive service designed to deliver financial and well-being benefits through a straightforward investment strategy, in a tax-efficient manner. The Service seeks to deliver seven key benefits to shareholders/investors:

An investment in IEP Apex offers immediate IHT mitigation once shares are allotted, subject to meeting the insurance criteria.
Carefully managed returns: Preserving and increasing wealth whilst carefully managing risk.
Low volatility: Seeking steady growth with low volatility compared to qualifying AIM investments.*
Optimised tax efficiency: Mitigate the impact of IHT on death and Capital Gains Tax (CGT) on earlier disposal.
Flexibility to adapt: Retain access to and control of the investment in case circumstances change.
Not just an investment: An additional care service to plan for complex health and care needs.
Competitively priced: Offers a comprehensive solution at what is believed to be competitive fees relative to other offerings in the market.

*AIM investments will qualify for 50% BR post April 2026 and can be more sensitive to market sentiment.

The core activity of the Service is asset backed lending in the real estate sector and is a comprehensive service designed to deliver financial and well-being benefits through a straightforward investment strategy, in a tax-efficient manner.

Optimised tax efficiency

The following statements are by way of a general guide only and do not constitute legal or tax advice. Investors are, therefore, advised to consult their professional advisors concerning possible taxation or other consequences of making an investment in the Ingenious Estate Planning service.

Inheritance Tax/Business Relief

An investment in the Ingenious Estate Planning (“IEP”) services will be an asset in an investor’s estate and exposed to Inheritance Tax at the prevailing rate (currently 40%) to the extent that the shares do not fully qualify for Business Relief.

The main requirements for Business Relief in relation to the shares are that the investor has owned the shares for at least two years at the time of the relevant transfer of value, the shares are unquoted and that the business of the underlying company is a qualifying business for Business Relief. This requires the company to be trading and one which will not be wholly or mainly dealing in securities, stocks or shares, land or buildings or making or holding investments.

If an investor holds the shares for fewer than two years so that they do not qualify for Business Relief in their own right, but the shareholder has previously held other assets qualifying for Business Relief, it may be possible to aggregate the combined ownership period in order to qualify for Business Relief on the shares if the combined ownership covers at least two years out of the previous five years. The Business Relief available would be limited to that which would have been available on the previously owned asset.

Alternatively, and provided an investor meets the eligibility criteria, an investment in the IEP service can be facilitated via IEP Apex, designed to deliver Inheritance Tax cover from day one of share allotment, achieve steady growth and provide a care planning service, all within one cost-effective solution (once shares are allotted, complimentary insurance cover pays for any Inheritance Tax liability on the initial value of the subscription, subject to maximum initial investment total of £500,000).

Investors’ Relief

UK resident shareholders are subject to capital gains tax on any gain when they sell their shares. The rate of capital gains tax on a share sale which exceed the individual annual exemption¹ is 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. The rate of capital gains tax may be reduced by Investors’ Relief where the shares were newly issued after 17 March 2016, have been held for 3 years at the date of disposal, and do not include to a substantial extent activities other than trading activities.

Investors’ Relief is limited to a lifetime allowance of £1 million per individual. For disposals made on or after 6 April 2026, qualifying gains under Investors’ Relief are taxed at a reduced rate of 18%.

If shares are sold by executors after a shareholder’s death there is a flat rate of 24% on a gain, but in calculating the gain there is a tax-free uplift in the base cost of the shares to their market value at the date of death. Any gain may also be reduced by the annual exempt amount that may be available.

Additional care service

Investors have access to the Ingenious Estate Planning Care Service (the “IEP Care Service“). The IEP Care Service offers independent, specialist advice, delivered by a third-party care adviser, Grace Consulting², to help families plan for care needs. The support is provided by a team of care industry experts, on a bespoke basis, to Shareholders and their immediate family.

The IEP Care Service offers:

Visit: Personalised visit or phone conversations with a dedicated specialist to assess the specific situation.
Guidance: Guidance on appropriate care options for the circumstances with the individual’s best interests at heart.
Search: Detailed, bespoke search and assessment of the most appropriate, local providers.
Advice: Advice about potential cost of care in the area and how to prepare.

My experience of planning for my husband’s care needs changed overnight with the use of the IEP Care Service. The value of being listened to and having someone spend the time to thoroughly consider his options has given me total confidence that he is now receiving the best possible care.

- IEP Care Service client

¹ £3,000 for the 2026/27 tax year

² Grace Consulting provides independent care advice, and is not registered with the FCA as it is not authorised to provide financial advice.

TECHNICAL TEAM

Simon Palmer

Group Technical Director

Simon Palmer

Group Technical Director

Simon.palmer@theingeniousgroup.co.uk

Simon has overall responsibility for the tax affairs of Ingenious’ managed investment funds and services and of Ingenious’ group companies. Simon previously spent 21 years with Ernst & Young, including 8 as a partner, and 5 years providing tax consultancy services. Simon started his career as a tax inspector with the Inland Revenue (now HMRC) and was a member of the Chartered Institute of Taxation.

Sebastien Couplez

Technical Director

Sebastien Couplez

Technical Director

Sebastien.Couplez@theingeniousgroup.co.uk

Sebastien has extensive experience in tax transactional advisory and compliance across Ingenious’ managed funds and services, including Estate Planning, EIS, VCT, and film partnerships. Prior to joining Ingenious, Sebastien worked as an Advisor at Ernst & Young. Sebastien holds a Chartered Accountant designation from the Institute of Chartered Accountants of Scotland and a BCom (Honours) in Finance from the University of the Witwatersrand in Johannesburg, South Africa.

Jack Ingilby

Technical Manager

Jack Ingilby

Technical Manager

jack.ingilby@theingeniousgroup.co.uk

Jack provides tax support across Ingenious’ managed funds and services, including Estate Planning, EIS, VCT, and film partnership, and is responsible for client tax reporting. Prior to joining Ingenious, Jack was at Deloitte. Jack is a member of the Chartered Institute of Taxation.

Ingenious Insights Case Studies

BR Planning After April 2026: Fix the AIM Gap

Manage Pension-related Inheritance Tax (IHT) Risks Using IEP Apex

Business Relief & Post-Business Self Planning

Business Relief & Power of Attorney

Ingenious Insights FAQs

What is Inheritance Tax and who pays it?

What is Business Relief?

What benefit does an investment within the Ingenious Estate Planning service provide?

How does an investment in a Business Relief solution compare to other estate planning solutions?

Business Relief and Trusts

My client already holds a Business Relief qualifying asset. Can they redeem the asset and invest in an Ingenious Estate Planning solution and immediately benefit from Business Relief?

Can my client borrow funds to make a Business Relief qualifying investment?

Once an investment is made, can my client easily access their investment at a later date and what might be the associated tax implications?

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