Don’t invest unless you’re prepared to lose all the money you invest. This is a high-risk investment and you are unlikely to be protected if something goes wrong. Take 2 mins to learn more.

IEP Apex

Ingenious Estate Planning (IEP) Apex is a comprehensive estate planning solution designed to support the preservation and potential growth of wealth for future generations, while providing flexibility and support for later life.

IEP Apex combines a carefully managed investment strategy focused on asset-backed lending in the UK real estate sector with complimentary cover under a group life insurance policy. For eligible investors, cover begins when shares are allotted and can help mitigate the potential inheritance tax (IHT) liability during the two-year business relief (BR)-qualifying period, subject to the policy terms, conditions, exclusions and benefit limits.

Ingenious seeks to deliver 7 key benefits to IEP investors

01

IHT mitigation

Offers immediate IHT mitigation once Shares are allotted, subject to meeting the insurance criteria.

02

Carefully managed returns

Preserving and increasing wealth whilst carefully managing risk.

03

Low volatility

Seeking steady growth with low volatility compared to qualifying AIM investments.1

1 Since April 2026, AIM-listed shares attract relief at a reduced 50% BR rate and may be more susceptible to changes in market sentiment than unquoted investments.

04

Optimised tax efficiency

Mitigate the impact of IHT on death and Capital Gains Tax on earlier disposal.

05

Flexibility to adapt

Retain access to and control of the investment in case circumstances change.

06

Not just an investment

An additional care service to plan for complex health and care needs.

07

Competitively priced

Offers a comprehensive solution at what is believed to be competitive fees relative to other offerings in the market.

Cover from day one of share allotment: how it works

IEP Apex combines complimentary life insurance cover with investments in shares intended to qualify for BR, helping investors mitigate the potential impact of IHT.

Year one and two:

Once shares are allotted, eligible investors benefit from complimentary group life insurance cover providing up to 40% of their initial subscription value, less subsequent withdrawals, subject to a maximum benefit of £200,000, exclusions and policy terms.

Year three onwards:

After shares have been held for two years, they should qualify for BR, potentially reducing the IHT payable when qualifying shares are passed to beneficiaries.

Understanding Business Relief

Under the rules effective from April 2026, the first £2.5 million of qualifying shares can benefit from 100% BR per individual. For married couples or civil partners, this could potentially provide up to £5 million of qualifying relief between them.

Qualifying assets above the available allowance generally receive 50% BR, potentially reducing the effective IHT rate on those assets from 40% to 20%.

BR is subject to qualifying conditions, individual circumstances and future changes in legislation. Tax benefits are not guaranteed.

Ingenious Estate Planning Apex

How does it work?

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.

Your shares are allotted

Shares are usually allotted within 21 days of subscription. Insurance cover begins on allotment, not on application or subscription.

Insurance cover during the first two years

Eligible investors receive cover under a group life insurance policy at no additional charge, subject to the policy's conditions and exclusions.

Potential Business Relief after two years

Once the qualifying holding period has been satisfied, shares should qualify for BR, provided the relevant conditions continue to be met.

Investment strategy

Investment amounts and limits

The minimum initial investment is £25,0002. There is no maximum investment amount, however, the maximum insurance cover is £200,000, i.e. 40% of a £500,000 Subscription Value, whether or not the investment is by one Investor or joint Investors. This means that any Subscriptions by an Investor or joint Investors above £500,000, will not benefit from any additional insurance cover.

2 Smaller amounts may be accepted at the discretion of the Manager

How we invest

We will make investments into one or more companies that are carrying out trading activities consistent with the criteria for BR qualification. You will then hold Shares in that company/those companies. Your investment will take the form of Shares in companies that operate in the UK property sector and are managed by us.

Our real estate activities

We provide secured lending to projects in the real estate sector in England and Wales. As an example, we might lend money to a property developer to fund the construction costs for one of their buildings, with our loan secured against that asset or another the borrower puts up as collateral. Most of our loans are to residential projects. Typical developments include co-living spaces, purpose-built student accommodation, build-to-rent, social housing, and single-family homes. View some of our recent developments.

Why we do what we do

The property market can provide attractive investment opportunities. There will always be a need for the built environment, and there is a well-documented supply gap for new housing in the UK. Secured lending also represents an efficient use of capital when compared with other BR-qualifying activities. It tends to have lower overheads than, for example, owning and operating a power-generating asset. This makes what we do a good fit for the steady, sustainable investment returns we target.

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

IEP Apex Target Market Assessment

Download

IEP Apex Price and Fair Value Assessment

Download

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.
Meet our team

Illustration Tool

Produce personalised illustrations of how your clients’ investments might perform over time, taking into account investment performances, the impact of fees and potential withdrawals
Try now

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.