£500,000 investment portfolio

Do nothing

Invest in an AIM BR Service

Invest in an Unquoted BR Service

After two years

N/A

Qualifies for 50% Relief

Qualifies for 100% Relief

Client passes away

Planning outcome

IHT due on investment:
40% IHT = £200,000
IHT due on entire estate:
£320,000
Estate left to beneficiaries:
£1,480,000

IHT due on investment:
20% IHT = £100,000
IHT due on entire estate:
£220,000
Estate left to beneficiaries:
£1,580,000

IHT due on investment:
0% IHT = £0
IHT due on entire estate:
£120,000
Estate left to beneficiaries:
£1,680,000

IHT saving

£0

£100,000

£200,000

Please note: This illustration is indicative only and excludes fees and growth. Capital at risk. Investments may not be suitable for all investors and require advice. Tax treatment depends on individual circumstances which may change, and is subject to qualifying status.