TIME does not accept direct investment into its IHT discretionary investment services. If you wish to invest in one of our services you will need to take advice from an authorised financial adviser before any investment may be accepted. The information regarding Inheritance Tax contained within this section of our site is provided for financial advisers only. Please note that if you are an investor and wish to invest in one of our Inheritance Tax services you will need to take advice from an authorised financial adviser.

 

With TIME:CTC we offer simple solution.

TIME:CTC is designed to help businesses utilise or reinstate existing BR, allowing them to potentially remove their IHT liabilities. Our strategy allows business owners to maintain control of their assets, avoiding the need for trusts or to give away assets to obtain relief.

TIME:CTC’s trading activities are primarily focused on secured property lending, however, it may also have the opportunity to commit capital into other asset-backed businesses.

 

How TIME:CTC works

TIME:CTC works by moving excess cash back into trading activities, which in turn reinstates Business Relief. A business owner invests surplus cash into TIME:CTC where it is used to set up a bespoke company which participates in asset backed, qualifying trades. The investor is the sole shareholder of the new company and will also benefit from the support and specialist advice from our panel of Non Executive Directors. This group of industry experts is fully independent from TIME, with members selected to join based on their strong knowledge and track record in specific industries. Details of current members of the panel can be found in our brochure.

TIME:CTC targets a return of between 3 and 4.5% per annum and has one of the longest track records in its sector, having been running for over 25 years. To date, the team behind TIME:CTC has committed over £1 billion to BR qualifying trading projects.

 

Key features of TIME:CTC include:

  • Target annual return of 3% – 4.5%
  • Reinstate BR, often immediately, and mitigate IHT
  • Opportunity to retain control of the investment
  • Access to the experience, market knowledge and hands-on business expertise provided by the expert team at TIME
  • Option of full encashment, should investors need access to their capital (subject to liquidity)

 

Key risks

Investment performance
Past performance does not provide an accurate guide to future performance. There is no guarantee that the target return objectives of TIME:CTC will be met. Investors should recognise that capital is at risk and they may get back less than they invest.

Liquidity
The underlying businesses which TIME:CTC companies fund are unquoted and therefore may be harder to sell than quoted investments. You may need to wait until sufficient cash is available from the realisation of assets to make a withdrawal, particularly if a large number of withdrawal requests are made at  the same time.

Business Relief
The rules and practice relating to Business Relief may change. Though TIME:CTC will invest in businesses that it reasonably believes to qualify  for Business Relief, there is no guarantee that an investor’s estate will get 100% relief on a subscription to TIME:CTC.  It may be necessary for qualifying shares to have been held for a minimum of two years, as well  as on death.

Tax rates
The target return is based on current tax rates and practice and a change in the laws, regulations, rates and practice could also impact investor’s post-tax return. Tax treatment will depend on the individual circumstances of each TIME:CTC and may be subject to change in the future.

Prospective investors should also consider the list of risk factors contained in the TIME:CTC Information Memorandum.

 

How do we invest?

Our experienced in-house team of 30 investment managers carries out origination, structuring, credit analysis and asset management across our estate planning solutions.

Alongside our internal team of experts, TIME has established a fully independent panel of Non Executive Directors, which provides additional industry sector expertise and corporate governance. Members are selected specifically for their strong knowledge of and track records in sectors in which we are likely to participate, and are independent of TIME. Further details, including information on the current panel of Non Executive Directors, is available in the brochure for TIME:CTC.

 

Find out more

We recognise our solutions are not appropriate for all circumstances and it is important investors receive the right advice, which is why we ask you to seek independent financial advice before choosing to invest.

If you would like to find out more about TIME:CTC please speak to your local Business Development Manager or contact us.

 

Potential investors

If you are an investor who is interested in our investment opportunities and you do not already have a financial adviser, you may wish to visit the independent comparison site unbiased.co.uk to find a professional adviser in your local area.

 

Important Information

The value of an investment in this service can fall as well as rise and investors might not get back the amount they originally put in. The availability and extent of tax benefits depends on an investor’s personal circumstances, and is subject to change. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status. Neither past performance nor 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 London Stock Exchange Official List. The information on our website is not intended to constitute investment, tax or legal advice. We recommend you seek independent advice before investing in our services.

For full details of the risks associated with TIME:CTC please read the brochure, investment memorandum and application pack.