Estate Planning Guide

115 114 PROVIDERS IN FOCUS PROVIDERS IN FOCUS About the provider Foresight is a leading independent infrastructure and private equity investment manager owned by its partners, who together have combined investment experience of over 200 years. Foresight has been managing investment funds on behalf of institutions and private investors for more than 30 years, with assets under management approaching £3 billion. It counts more than 20,000 private investors and their financial advisers, and over 100 leading institutional investors and Family Offices amongst its customers. Foresight summarises its approach as “investing for a smarter future” with award- winning investment teams focused on renewable energy infrastructure - including solar, biomass, battery storage and flexible power - and dynamic unlisted smaller companies across the UK. Foresight provides tax efficient investment solutions for UK taxpayers who are after tax-free income and capital growth as well as protection from inheritance tax through its family of Venture Capital Trusts, Enterprise Investment Schemes and Inheritance Tax Solutions. www.foresightgroup.eu FORESIGHT ITS 4 YEAR PERFORMANCE Minimum level of cumulative return achieved for all investors assuming invested for entire 12-month period. 2014/4.1% 2015/3.5% 2016/3.5% 2017/3.5% 0.50% 3.00% 2.50% 0.00% 1.00% 3.50% 1.50% 4.00% 2.00% 4.50% About the provider Ingenious is an investment manager, providing investment opportunities to individuals, family offices and institutions across four unique and diversified sectors: media, infrastructure, real estate and education. Since our inception in 1998, clients have trusted us with over £9bn which we have deployed across our range of carefully designed investment strategies. We have invested over £1.3bn into Business Relief (BR) qualifying investments and over £1bn into EIS. We pride ourselves on our ability to find the hidden angle, identifying innovative investment opportunities within these sectors which are largely uncorrelated to the stock market, have reliable cash flows and are complementary to our investors’ portfolios. Sector knowledge is central to our investment philosophy and our teams are comprised of specialists with experience operating and managing businesses and assets within these sectors, in turn mitigating risk and maximising returns for our investors. Our investment teams operate within a robust professional framework with expertise spanning across accountancy, tax, law and compliance. We build strategic partnerships with our investors and their advisers, working together to understand individual financial objectives and consistently providing compelling solutions which meet these as they evolve. Our Estate Planning Solutions Providing financial security for your family is often a key financial planning objective. But without careful planning, the impact of inheritance tax (IHT) may reduce the value of an estate, compromising a financial legacy. Ingenious Estate Planning (IEP) is a dedicated suite of investment services, offering clients access to compelling BR qualifying investments – shares in unquoted trading companies which should become exempt from IHT if held for two years – across three of our sector specialisms: media, infrastructure and real estate. Our distinct offerings are designed to suit a range of investor profiles: IEP CLASSIC – simple and flexible A simple, flexible discretionary investment management service investing across a diversified investment strategy. Performance of IEP Classic, and IEP Care, has met and exceeded the target annual return of 3-5% (net of fees) since inception. IEP CARE – plan for care All the benefits of IEP Classic plus unlimited access to long term care guidance from specialist care advisers, Grace Consulting. Enhanced liquidity options also allow investors greater flexibility to pay for care fees. IEP PRIVATE – a tailored service All the benefits of IEP Classic but with greater flexibility. Investors can tailor their asset allocation according to individual risk and return objectives. www.theingeniousgroup.co.uk NOW AVAILABLE: IEP Classic Cover is a new option that combines the features of IEP Classic with insurance cover for eligible investors seeking to mitigate the potential impact of IHT should they die within the initial two year BR qualification period. Please call our Client Relationship Team on 0207 319 4291 to find out more. Ingenious is a trading name of Ingenious Capital Management Limited, which is authorised and regulated by the Financial Conduct Authority under Firm's Reference Number 562563. The value of an investment may go down as well as up and investors may not get back the full amount invested. Tax treatment depends on the individual circumstances of each client and may be subject to change in future. Our Estate Planning Solutions At Foresight we understand that investors want simple solutions that provide peace of mind. Foresight Inheritance Tax Solution (“Foresight ITS”) was established more than six years ago and is designed to provide a stress-free approach to estate planning. Since then we’re pleased to say that Foresight ITS has helped thousands of investors manage their IHT liability. Why Foresight ITS? Some of the ways people reduce or mitigate IHT involve compromises that don’t appeal. For example, gifts and trusts can take several years to be fully effective and can mean giving up control of, and access to, your assets. Investing in companies listed on AIM can expose you to unpredictable and unpalatable market volatility which could erode your capital. To get over such concerns, Foresight ITS is flexible, transparent, simple, swift to implement and, above all, leaves you in control. It invests in trading companies that qualify for BR offering IHT exemption after just two years as long as you hold the shares when you die. It targets infrastructure businesses and asset backed investments for their predictable cash flows, low volatility and low correlation to equity markets to deliver modest returns. And you can access your investment at any time subject to liquidity. Why Foresight AITS? For those investors looking for additional peace of mind, in 2016 we launched our innovative and game-changing Foresight Accelerated Inheritance Tax Solution (Foresight AITS) which invests in the same underlying BR qualifying companies as Foresight ITS, but which comes with a group life insurance policy that pays out 40% of your investment to mitigate the IHT liability should you die before the two year BR qualification period has expired.