Foresight Inheritance Tax Solution
This page is designed for use by St. James's Place partners. Here you will find the latest Foresight Inheritance Tax Solution (ITS) information, fund manager views and important literature available to download.
About ITS
The Foresight Inheritance Tax Fund was established to provide a straightforward approach to estate planning. Investments in the Foresight Inheritance Tax Fund can be made through the Foresight ITS and/or the Foresight Accelerated ITS. The Foresight ITS offers a risk managed Inheritance Tax (IHT) solution.
Product Summary & Application Documents
Investor Guide
Download documentApplication Form
Download documentInteractive Application Form
Download documentProduct Summary
Download documentOther Literature
Key Information Document
Download documentLatest Factsheet
Download documentIntermediary T&Cs
Download document
Our BR Guide
For more information on the basics of Business Relief, the benefits, the rules and more, take a look at our BR guide.
Our IHT Guide
Download our guide to find out more about how to calculate whether an individual’s estate will be liable for IHT, the main exemptions and the four pillars of IHT planning.
FAQs
Business Relief (BR) is available on:
- unquoted and AIM listed shares;
- qualifying trading businesses;
- an interest in a business or a partnership; and
- land, buildings, plant and machinery when utilised in a qualifying trading business.
Initial Charge: 2.00%
Annual administration charge: 2.00% + VAT*
No dealing fees, performance fees or exit fees.
*Charge subject to VAT but reclaimed in whole or part where possible.
Business Relief (BR) was introduced in 1976 by the UK Government. The tax relief provides an incentive to invest in certain types of trading businesses.
When you subscribe to the Foresight ITS, we will invest your funds across a range of infrastructure and related trades to ensure you have a diversified portfolio. We make investments in shares that we expect to qualify for Business Relief. Once you have held your shares for two years, they should be exempt from IHT, provided the shares continue to be held at death.
Speak to us
For more information about the Foresight Inheritance Tax Solution call us on +44 (0)20 3667 8199.
Calls may be recorded. Lines are open 9:00am - 5:00pm, Monday to Friday (excluding UK bank holidays).
Alternatively arrange a call back via our form below.
Important Information
Capital is at risk. The value of an investment, and any income from it can fall as well as rise and investors may not get back the full amount they invest. Foresight Inheritance Tax Solution and Accelerated Inheritance Tax Solution (“ITS” and “AITS”) should be considered longer-term investments and may be higher risk and more difficult to realise than an investment in listed securities. Tax reliefs are dependent on investee companies continuing to qualify for Business Property Relief and investors’ individual circumstances. Current tax rules are subject to change. A failure to meet the BPR qualifying requirements could result in the investments losing their inheritance tax exempt status, resulting in adverse tax consequences for investors.
AITS is a part of the ITS Fund and is an integrated Business Relief and insurance solution that gives investors immediate inheritance tax mitigation. For investment in the AITS Fund, insurance cover is only available to investors who meet the eligibility criteria for the relevant Insurance Category. Failure to meet such criteria or a misrepresentation in the eligibility declaration could result in the Insurer refusing to settle an investor’s claim under the Insurance Policy.
Investors should only invest in ITS and AITS on the basis of information contained in the applicable Documentation (including any Brochure, Fund Prospectus, Offer Documents, Key Information Documents and Disclosure Documentation) or Terms and Conditions of Investment as appropriate. Please refer to our Risk Warnings page for full general and specific risk information.