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

  • IN THIS ISSUE OF THE BR UPDATE

    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.

EIS Industry Update | December 2023

Tax Efficient EIS Industry Update | December 2023

  • IN THIS ISSUE OF THE EIS UPDATE

    The latest EIS update comes in the wake of the welcome news from the
    Chancellor’s Autumn Statement of an extension to the EIS (and VCTs),
    news that has lightened the load of the industry.
    In this edition we feature a range of EIS managers discussing some of
    key opportunities and challenges in the current market. We also link
    to a couple of fascinating expert video interviews.

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

BR Industry Update | November 2023

Tax Efficient BR Industry Update | November 2023

  • Understanding how to make the most of the Business Relief growth opportunity and deliver good outcomes for clients is examined closely in The inheritance tax net is widening and growing your estate planning business is a key opportunity.

    One prominent manager makes a case for the value to be found in small-cap stocks and answers some of the questions facing the AIM market at the moment in Have smaller companies reached their turning point?

Guide | Incorporating ESG into fixed income approaches: Capturing the positive impact in fixed income

Tax Efficient Guide | Incorporating ESG into fixed income approaches: Capturing the positive impact in fixed income

  • In collaboration with Julia Dreblow of SRI Services who has served as co-author and our distinguished contributors, this guide considers the incorporation of ESG into fixed income approaches. It is specifically targeted at financial advisers, in whose hands, so much control of the destination of UK investment sits.

    Yet, while bonds are an important component of most of their client portfolios, there is a common misconception among advisers that all fixed income encompassing ESG elements is difficult, limited and compromised by under-performance.

VCT Industry Update | October 2023

Tax Efficient VCT Industry Update | October 2023

  • The Venture Capital Trust (VCT) fundraising season has finally kicked off and the market has witnessed a flurry of VCT managers launching their latest share offerings for the 2023-2024 tax year in recent weeks. This industry update comes at a key time where we take a look at what’s happening in the sector, as well as provide you with valuable insights from prominent VCT managers to arm you with all the knowledge you need when talking to your clients.

An Advisers Guide to Venture Capital Trusts – Edition 2

Tax Efficient CPD Accredited An Advisers Guide to Venture Capital Trusts – Edition 2

  • Venture Capital Trusts (VCTs) are government-sanctioned, tax-advantaged, closed ended, patient capital generators with SME investee targets and high growth ambitions. That makes them very interesting tools for tax planners, investors and economists (whether in government or not), plotting their own wealth futures and that of the UK in general. In times of political and financial uncertainty, backing the new and unproven is probably not on your list of client recommendations, but that’s exactly when the Treasury needs it – to help drive job creation, GDP and tax revenue. The quid pro quo is 30% upfront income tax relief, tax-free growth and tax-free dividends. But the rules and restrictions can be complex and they can shift. So, this guide is intended to help advisers to get a better understanding of the current practicalities and technicalities, where pitfalls lie, and when VCT could work for your clients.

EIS Industry Update | September 2023

Tax Efficient EIS Industry Update | September 2023

  • For most of the financial planning community, waving goodbye to the summer holidays and welcoming the autumn months can signal a pivotal time for those anticipating their busiest months ahead. Discussion of tax-planning opportunities may indeed be ramping up and this edition of the Enterprise Investment Scheme (EIS) industry update takes a look at some of the key market updates happening across the landscape to help inform those conversations with clients. In addition, this update delivers expert insights from prominent EIS managers taking a closer look at effective strategies and sectors that they are leveraging to help achieve growth opportunities for investors. You can claim up to 2 hours CPD for reading the update and it is free to access here.

BR Industry Update | July 2023

Tax Efficient BR Industry Update | July 2023

  • This industry update of the Business Relief (BR) landscape comes at a time where latest HMRC figures for 2023 demonstrate another record-breaking year of IHT receipts. There is a huge opportunity for financial advisers to discuss estate-planning options for clients and explore how investments that qualify for BR can help unlock capital preservation and growth opportunities. As well as insights into the wider market landscape, this update delivers expert insights from prominent BR managers taking a closer look at effective IHT-mitigation strategies and how selecting a specialist manager can help your clients achieve their estate-planning goals. You can claim up to 2 hours CPD for reading the update and it is free to access here.

    Remember to claim up to 2 hours CPD after going through the highly readable report.