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 estate planning where we have focussed 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 a record £5.4 billion was paid in Inheritance Tax last year (2018/19).

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. Investors 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.


TIME offers capital preservation BR service for both individuals and business owners, who are looking for a steady income stream and a way to address their IHT concerns:


A Business Relief Service for private clients with a capital preservation focus achieved through investing in asset backed businesses.

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A Business Relief Service for business owners with a capital preservation focus achieved through investing in asset backed businesses.

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A Business Relief Service for private clients with the potential for higher returns achieved through investing in AIM quoted companies.

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