Inheritance Tax

TIME has a reputation for excellence within tax efficient investments and it’s an area we have a huge amount of experience in. Within this space, it is providing Inheritance Tax (IHT) solutions where we have focused over the years and our strong track record demonstrates our skill. Estate planning is complicated and can feel like a minefield for investors and their families. Although the subject is daunting, more and more families are realising that Inheritance Tax is a very real issue for them. Indeed, recent information from HM Revenue & Customs shows that over £6 billion was paid in Inheritance Tax last year (2021/22).

Understanding Inheritance Tax

In the UK, when someone dies everything they own, known as their ‘estate’, needs to be assessed to see if it is liable to Inheritance Tax (IHT). IHT is usually payable on any assets that are above the ‘Inheritance Tax nil rate band’, which is currently set at £325,000. Anything over this amount may be subject to a 40% charge, IHT, by HM Revenue & Customs. Having already been taxed on earnings and pensions, many people feel that the prospect of giving up a large share of their hard earned assets on death is unfair.

Planning can lighten the load

There are a number of ways to mitigate your exposure to IHT, such as using trusts and gifts. However, these can take many years to be fully effective and can incur upfront tax charges. In many cases investors may also need to give up control and use of their assets. Given that many people may need to access their savings in later years, for example to supplement a pension or to meet care costs, this is less than ideal.

An alternative solution

TIME specialises in providing estate planning services which use Business Relief (BR). BR is a tax relief dating back 40 years which is provided by the UK Government. Once BR shares have been owned for at least two years they can be passed on free from IHT. Clients don’t have to gift away large sums of money and they still have access to their funds. It’s also quicker than traditional planning routes which can take up to seven years to be fully effective. This makes BR services, such as ours, a much more flexible option.


A Business Relief service for private clients investing in asset-backed businesses.

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A Business Relief service for business owners investing in asset-backed businesses.

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A Business Relief service for private clients investing in AIM quoted companies.

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Terms and Conditions

TIME does not accept direct investment. If you wish to invest in one of our solutions you will need to take advice from an authorised financial adviser. Nothing within this website is intended to constitute investment, tax or legal advice. Our solutions place your capital at risk and you may not get back the full amount invested. Tax treatment may be subject to change and depends on the individual circumstances of each investor. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status. Neither past performance or forecasts are reliable indicators of future results and should not be relied upon. Unquoted or smaller company shares are likely to have higher volatility and liquidity risks than other types of shares quoted on the Main Market of the London Stock Exchange.