Foresight Inheritance Tax Solution

The Foresight Inheritance Tax Solution (Foresight ITS) is intended to mitigate the liability of IHT for our investors in a faster, more secure way than using the traditional means of gifts and trusts. We achieve this by investing in assets that should qualify for Business Relief (BR), rendering shares exempt from IHT after being held for two years. 

Foresight ITS invests into infrastructure businesses and other related trades which have a number of attractive characteristics for investors. Our strategy is to select investments which offer a combination of stable and predictable cash flows, low correlation to economic, business and market cycles and relatively low default rates. In doing this, we aim to minimise the risk to capital and deliver stable returns.

Key features of Foresight ITS

Minimum investment: £25,000

Maximum investment: There is no maximum

Additional contributions: £10,000 or more at any time (each "top-up" will take two years to become IHT exempt)

Target investment sectors: Infrastructure, energy efficiency, onsite power and PV solar

Target returns: Target annual return of 3%

Income or reinvestment: The choice is yours

Withdrawals: Minimum withdrawal £10,000. You can elect to take income monthly, quarterly, half-yearly or annually after 12 months, or maximise the tax shelter by leaving returns invested

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020 3667 8199

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Learn more about BR

Business Relief (BR) was introduced as part of the 1976 Finance Act in order to allow small businesses to be passed on through generations without incurring an Inheritance Tax (IHT) liability. The scope of BR has evolved over the years to become a method of investing for individuals looking to reduce a potentially large IHT liability at the time of their death.

Click here to view out BR FAQs page to learn more.

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. An investment in the fund should be considered a long term investment 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. Past performance is not a reliable indicator of future performance. Foresight Group LLP does not provide advice and the information on this website should not be construed as such. We recommend investors seek advice from a regulated financial adviser. Investors should only invest in the Foresight Inheritance Tax Fund on the basis of information contained in the Investor Guide and Key Information Document.

Foresight Group LLP is authorised and regulated by the Financial Conduct Authority (FRN: 198020).