BR Industry Update | April 2025

Tax Efficient BR Industry Update | April 2025

  • With the October 2024 budget, Labour introduced arguably the biggest shake up of Business Relief rules in its almost fifty-year history. The new threshold that will apply jointly to the value of assets claimed under agricultural property relief (APR) and Business Relief from April 2026 (BR), will restrict full IHT exemption for qualifying agricultural land, business assets and unlisted shares to £1 million.

    In this latest edition of the Intelligent Partnership Business Relief Industry Update, we get insights from several prominent managers in the space to keep advisers up to date on recent developments in the marketplace.

EIS & VCT Industry Update | March 2025

Tax Efficient EIS & VCT Industry Update | March 2025

  • There are still a few weeks left to make applications for open tax-efficient investment opportunities, with the end of the tax year creeping closer. A lot of offers may have deadlines up to 5 April, and some will close before this, so time is of the essence before clients miss the boat. In this latest edition of the Intelligent Partnership EIS & VCT Industry Update, we get the latest insights from several prominent managers in the space to keep advisers up to to date on the latest developments in the marketplace.
BR Industry Update | January 2025

Tax Efficient BR Industry Update | January 2025

  • This latest Business Relief industry update comes at a critical time following changes from the Autumn Budget. Readers will be able to dive into latest commentary from leading investment managers in the sector to take a look at what some of these changes could mean, as well as what policy has remained unchanged, and what this could mean for BR strategies and investor’s portfolio. In addition, you can find latest insights across the wider sector to take a look at some of the manager’s specific investment approaches.
EIS & VCT Industry Update | December 2024

Tax Efficient EIS & VCT Industry Update | December 2024

  • With the recent extension of the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs) sunset clause and updates in the Autumn Budget, there has never been a better time to consider investing in these tax-efficient schemes. Celebrating their 30th anniversaries, both EIS and VCTs have played a pivotal role in driving innovation and supporting high-growth businesses in the UK. The sunset clause extension provides long-term certainty for investors, ensuring continued access to attractive tax reliefs, including income tax reductions and capital gains tax deferrals. Meanwhile, updates in the Autumn Budget further reinforce the government’s commitment to fostering entrepreneurial activity and providing robust support for SMEs. As these schemes mark three decades of success, they remain a compelling opportunity for investors seeking to combine tax efficiency with the potential for high returns by backing the next generation of innovative companies.
BR Industry Update | October 2024

Tax Efficient BR Industry Update | October 2024

  • As we look towards the next Autumn Statement, speculation surrounding mammoth holes in public finances and what the new Labour government might do about them is inevitably mounting. Unsurprisingly, Inheritance Tax (IHT) has once again come under the spotlight as a means of topping up the Treasury’s coffers. This being said, IHT is certainly not going away and nothing is currently confirmed, so when it comes to estate planning, inaction comes with a price. HMRC’s latest statistics show a record IHT take of £5.99 billion in 2021/22, a 4% increase from the previous year, driven by wealth transfers and rising asset values. Projections by the Office for Budget Responsibility suggest IHT could reach £9.7 billion by 2028/29. This latest industry update therefore comes at a critical time to help the financial planning community navigate the landscape with all the latest technical insights and knowledge.

Guide | Opportunities in investment grade bonds

Tax Efficient Guide | Opportunities in investment grade bonds

  • Active investment managers like RBC BlueBay use their experience of reading and interpreting economic data accurately to give direction on the most attractive asset class at any given point in time. In collaboration with Intelligent Partnership and our valued and distinguished contributors, we are pleased to share our latest guide, ‘Opportunities in investment grade bonds’. We delve into some interesting and pertinent areas such as Pointers for IFAs when considering investment grade bonds, Spread differentials in Investment Grade portfolios, The value in Financials and much more.

BR Industry Update | May 2024

Tax Efficient BR Industry Update | May 2024

  • Since our latest update, Inheritance Tax (IHT) receipts have continued to surge, with HMRC reporting an unprecedented £7.5bn collected between April 2023 and March 2024. With nil rate bands frozen until 2028, more individuals are at risk of falling into the IHT net in the coming years. As a result, many clients may not fully grasp their IHT obligations, particularly in today’s challenging economic climate.

    Business Relief remains a cornerstone of effective IHT planning, offering clients flexibility and control. It’s a vast marketplace with a large number of BR investment managers offering a wide range of objectives, investment strategies and risk profiles. This industry update helps you navigate the technical information and knowledge required, as well as provide valuable insights from prominent BR managers.

A Technical Guide to Business Relief – Edition 4

Tax Efficient A Technical Guide to Business Relief – Edition 4

  • Brought to you in partnership with TIME Investments, the latest practical updates, thought leadership and under-the-bonnet insights of BR.
    The latest rules and technical insights are supplemented with a deep dive into how the Consumer Duty impacts recommendations for BR products. We also take a closer look at AIM BR and have refreshed the case studies with ideas about BR planning solutions in the current context.

    With the invaluable collaboration from several subject matter experts, we hope you find this guide helpful as you navigate the practical and regulatory aspects of BR by keeping your knowledge current and considering the pros and cons of a BR investment when it might play a part in the journey to the best outcomes for each of your individual clients.

The Tax-advantage landscape: EIS&VCTs | March 2024

Tax Efficient The Tax-advantage landscape: EIS&VCTs | March 2024

  • A collective sigh of relief could be heard when the Chancellor Jeremy Hunt extended the sunset clause for both EIS and VCTs to 2035. This extension significantly underscores the importance of the tax-advantaged investment market, which has come on leaps and bounds during the past 15 years.

    With tax-year-end just around the corner, we bring you this new bumper edition report of the EIS and VCT market landscape to arm you with the necessary up-to-date knowledge you need for any last minute conversations with clients. Plus, we dive into expert insights from a broader cross-section of the tax-advantaged market to hear different manager’s strategies and perspectives.

BR Industry Update | February 2024

Tax Efficient BR Industry Update | February 2024

  • Business relief (BR) has become increasingly more relevant in the current financial climate and now is a great time to talk to your clients about it. 

    In our latest BR update we feature a range of pieces from thought leadership articles on everything from evolving economic conditions to AIM performance and stock selection to advice-based pieces on common estate planning scenarios.  

    Don’t forget you can also claim up to two hours CPD for reading the update, which is free to access here.