51
CONCLUSIONS AND OUTLOOK
SWOT ANALYSIS
STRENGTHS / WEAKNESSES
SWOT ANALYSIS
OPPORTUNITIES / THREATS
FASTEST IHT RELIEF:
TWO YEAR TIMEFRAME
100% RELIEF
RETAIN ACCESS TO FUNDS
CAN WORK WITHIN EIS
CAN WORK WITH A POA
CAN WORK ALONGSIDE
GIFTS AND TRUSTS
SIMPLE LEGAL STRUCTURES AND
NO MEDICAL UNDERWRITING
CAN BE USED CREATIVELY TO PROVIDE
LOTS OF FLEXIBILITY IN FINANCIAL AND
ESTATE PLANNING BENEFITS
CAN BE USED CREATIVELY
FOR BUSINESS OWNERS
UNDERLYING INVESTMENTS
CAN BE OPAQUE
INVESTMENTS DON’T ALWAYS MATCH THE
OBJECTIVE OF THE INVESTOR
WITHDRAWALS ARE
SUBJECT TO LIQUIDITY
RELIEF IS RETROSPECTIVE
AND NOT GUARANTEED
NEEDS TO BE MONITORED
ON AN ONGOING BASIS
CANNOT ACCOMMODATE
MAINSTREAM ASSETS
DUE TO NATURE OF BPR, IT IS UNLIKELY
THAT AN ADVISED SOLUTIONWILL
OFFSET ALL IHT LIABILITY
CAPITAL IS AT RISK
STRENGTHS
WEAKNESSES
+
+
+
+
+
+
+
+
UNDERUTILISED RELIEF
PENSION FREEDOMS REQUIRE
MORE INNOVATIVE OPTIONS
NIL RATE BAND
COULD BE RAISED
ANYTHING LESS THAN 100%
SUCCESS RATE COULD DETER
INVESTORS
CONVENTIONAL IHT
SOLUTIONS ARE LOWER RISK
IHT COULD BE
ABOLISHED
RELIEF COULD BE CUT BACK
FLEXIBILITY OF
REPLACEMENT RELIEF
RELIEF IS TRANSFERRED
TO SPOUSE UPON DEATH
CAN WORK WITHIN AN ISA
!
!
!
!
!
OPPORTUNITIES
THREATS
+
