Foresight Enhanced Inheritance Tax Fund
Sustaining wealth for future generations
About the Foresight Enhanced Inheritance Tax Fund
The Foresight Enhanced Inheritance Tax Fund (“Foresight Enhanced IHT”) has been designed to offer investors higher potential returns, whilst benefiting from 100% IHT relief on their investment through Business Relief (BR) to improve the chances of successful inheritance tax (IHT) mitigation.
Similar to the Foresight Inheritance Tax Fund, the Foresight Enhanced IHT invests in shares of unquoted trading companies that are expected to qualify for BR.
Three Reasons to Invest
Potential for higher returns
Historically, BR solutions which invest in unquoted company shares have offered modest returns, targeting 3-4% per annum.
For investors with an appropriate risk profile, Foresight Enhanced IHT targets a higher return of 5-7% per annum that aims to better protect investments from inflation.
Investment team track record
Foresight entered the private credit market in 2017 and has since developed a strong track record, committing over £400 million in loan facilities, with no capital write downs or interest write offs across any of the investments to date.
This makes us well placed to manage the underlying assets targeted by Foresight Enhanced IHT and help investors plan successfully for IHT with BR.
100% IHT relief*
Foresight Enhanced IHT is designed to provide investors with 100% IHT relief*, whilst benefiting from access to their investment, should their circumstances change.
Given the IHT relief available on AIM shares will halve to 50% from April 2026, the Fund could be an attractive solution for investors looking for a fast, flexible and effective way to plan for IHT.
*From 6 April 2026, 100% IHT relief will be available on the first £1 million per person of unquoted BR shares, with 50% available thereafter. Shares must be held for at least two years and on death.
FAQs
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 Enhanced IHT Fund, we will invest your funds 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.
The easiest way to submit an application into the fund is through our online portal available for advisers. If you have never logged into the portal please contact clientonboarding@foresightgroup.eu and the team will send you a login link.
- Under ‘Applications’ on the left-hand panel, you can submit an application for each open retail fund.
- You will be required to complete most sections, anything in red is a mandatory field.
- Once you have completed all relevant sections, click ‘Email Form to Investor’.
- The investor will then receive an email informing them that an application has started on their behalf.
- The investor must click on the ‘Complete application’ link, check over the details on the form, tick the investor signature box then click 'Return form to Adviser' (the investor will not need a login link to the portal to complete this).
- You will then receive an email to finalise the application and submit it. You can view your pending and submitted applications under Home.
- You will receive an acknowledgement email once the application has been processed.
If you have any questions about the application process, please email us at clientonboarding@foresightgroup.eu. Please note the portal is currently only available for advisers.
Charges paid by the investor:
- Initial Charge: 2.5%
- Dealing In Charge: 0%
- Dealing Out Charge: 0%
Charges paid by the investee companies:
- Annual Administration Charge: 2.0% plus VAT
- Contingent Annual Management Charge: up to 1.0% (subject to performance criteria)
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 Enhanced Inheritance Tax Fund (“Enhanced EITS”) 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.
Investors should only invest in EITS 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.