What is the Foresight Accelerated Inheritance Tax Solution?
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Overview
The Foresight Accelerated Inheritance Tax Solution (Foresight Accelerated ITS) uniquely blends Business Relief (BR) and life insurance, giving investors immediate IHT mitigation. Since the Foresight Accelerated ITS was launched in 2016, over £300 million has been invested, with 99% of claims* having been successful
How does it work?
The innovative solution works by investing in shares that should qualify for BR, which renders shares exempt from IHT after being held for two years. The integrated insurance cover is designed to give additional peace of mind during this initial two-year period.
*The remaining 1% consists of unsuccessful and/or pending claims.
Key documents
Aug 2025
Key Information Documents
Guides
Our BR guide
For more information on the basics of BR, 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
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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 (“ITS”), Accelerated Inheritance Tax Solution (“AITS”) and Enhanced Inheritance Tax Fund (“EITS”) should be considered longer-term investments and may be higher risk and more difficult to realise than an investment in listed securities. Investments will be made in small unquoted companies, which carry a higher risk than many other forms of investment. These investments will be illiquid and may expose you to a significant risk of losing all of the money you invest. 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, AITS and 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.
MICAP is part of Defaqto, an independent researcher of financial products and is not authorised to provide financial advice. Foresight does not have any influence or control over the Defaqto ratings or MICAP reviews including the methodology used. Foresight cannot accept responsibility for their accuracy and should not be relied upon for investment decisions. Ratings and reviews, including their use by Foresight, might be subject to change and are not indicative of any future performance. For further information on Defaqto and MICAP, please refer to the following resources: https://www.defaqto.com, www.micap.com/review/69 and www.micap.com/review/565.