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IEP Apex

Please note that the availability of Business Relief from Inheritance Tax and Investors’ Relief for capital gains tax will be subject to the changes announced in the Autumn 2024 budget.

Our most comprehensive later life service. Designed to deliver Inheritance Tax (IHT) cover from day one, achieve steady growth and provide a care planning service, all within one cost-effective solution.

Ingenious seeks to deliver 7 key benefits to IEP investors

01

Carefully managed returns:

Preserving and increasing wealth whilst carefully managing risk

02

IHT cover from day one of share allotment:

Years one and two: once shares are allotted, complimentary insurance cover pays for any IHT liabilities on the initial value of the subscription
Year three onwards: investments should qualify for Business Relief

03

Low volatility:

Seeking steady growth with low volatility compared to Business Relief-qualifying AIM Index, which can be more sensitive to market sentiment

04

Flexibility to adapt:

Retain access and control of your investment in case circumstances change (subject to liquidity)

05

Not just an investment:

Plan for complex health or care needs with a care advisory service

06

Competitively priced:

IEP Apex offers a comprehensive solution with competitive fees

07

Supportive of ESG objectives:

We believe investments should be undertaken in a sustainable and responsible way, underlined by robust corporate governance

Inheritance tax
Cover from day one: how it works

Year one and two: Any IHT liability arising on the initial investment is expected to be met by the insurance cover, at no extra cost to the Investor (subject to maximum initial investment total of £500,000)

Year three onwards: Your investment should qualify for Business Relief

Ingenious Estate Planning Apex

How it works

Application

Investors must confirm that they are aged 18 up to 86 years old, resident in the UK, registered with a UK doctor and have completed our simple Health Declaration – no medical examination required.

IEP Apex is available for single and joint life investors.

Day one of the investment

Insurance cover will begin once shares are allotted, providing a benefit of up to 40% of the value of the initial investment amount, should the investor die within the first two years of holding their investment

After two years of holding the investment

The insurance policy ends and shares should qualify for Business Relief, so if the investor were to die, they can be transferred to beneficiaries free of IHT

No additional charge

Insurance cover is provided at no additional cost to investors

Immediate

Insurance takes effect as soon as shares are allotted. We aim for this to be within 21 days of application

Simple

There is no medical examination to undergo, just a simple Health Declaration.

Investment Strategy

The primary objective of IEP Apex is to invest in one or more portfolio companies that undertake a trading activity, currently focusing on the real estate and TMT sectors. The weighting to each sector can change over time, meaning all of the investment may be in one single sector, or across both.

Trading activity can include:

  • Lending secured against specific assets, for instance, a property development or estimated future receivables from the exploitation of assets, such as sales of a film or television series
  • Lending secured against company cash flows, for instance, cash flows arising from part or all of a TMT company’s wider business

Downloads & Documents

IEP Apex Quarterly Investment Update

Download

IEP Apex Brochure

Download

IEP Apex Investor Agreement

Download

IEP Apex Fee Illustration

Download

IEP Apex Application Form

Request

IEP Apex Joint Application Form

Request

Find out more about Ingenious Estate Planning

INGENIOUS ESTATE PLANNING CARE SERVICE

Provided by independent care consultants from a third party care adviser, Grace Consulting, many of whom have a medical background and have expert knowledge of later life care.
Learn more

INGENIOUS ESTATE PLANNING SERVICE

Ingenious Estate Planning (IEP) is designed to deliver financial and well-being benefits through a straightforward investment strategy, in a tax-efficient manner.
Learn more

SEE OUR EXPERT BUSINESS DEVELOPMENT TEAM

Speak with a member of our business development team for new business enquiries.
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Illustration Tool

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More information about the potential benefits and risks can be found in the relevant Brochure, Investor Agreement and Application Form.

There is no guarantee that shares issued to you will be wholly or partly Business Relief or Investors’ Relief qualifying at the date of a future transfer of your shares. Tax rules could change in the future and the value of any tax relief will depend on your personal circumstances.

We require investors to take financial advice before completing an application for Ingenious Estate Planning.

Important information

Past performance is not a guarantee of future returns. As with any investment, there are inherent risks involved in investing in any of our products and money invested may both increase or decrease in value and your capital is at risk. There is no guarantee that you will be repaid all of your invested capital.

No Ingenious Group company provides or is authorised to provide investment or tax advice.