Some investments qualify for Relief from IHT.  Examples of such investments are:

·         Investments (Shares) in Private Companies

·         Shares in (some) AIM listed Companies

·         Investments in Trading Partnerships

Assets such as these have 100% relief from IHT.  This means that even if they are such that there would otherwise be an IHT liability, no tax is due.  This applies not only to “Lifetime Gifts” but also on death.

As a result of this, there are a number of specialist investment scheme that are available which utilise the tax relief that is available.  There can be a number of investment risks with these investments and as such it is important that these are understood before any investment is made.  Also it is possible that the IHT relief may be removed in the future.  However, for the right investor, they can prove attractive as a part in a diversified portfolio.


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