BR Industry Report 2019

Tax Efficient CPD Accredited Members Only BR Industry Report 2019

  • With post-Brexit economic forecasts and an intensifying government concentration on IHT collection, it’s hard to foresee any dilution of IHT in its current format any time soon. In fact, IHT receipts are forecast to reach almost £6 billion in just three years.

    Recommending an investment to mitigate IHT at a time of so much economic and political upheaval seems like a daunting task. The latest edition of our BR Industry Report suggests otherwise, with an adviser survey finding that less than 4% of advisers who recommend BR, view it as harder to recommend in the current Brexit turmoil. Almost all advisers also predicted their use of BR to increase or stay the same over the next two years, with the rest expecting it to stay the same.

    AIM focused BR managers took a battering in Q4 2018 and the government is shouting from the rooftops about closing the tax gap amid increasing IHT investigations. It’s clearly not a time to go it alone. But, while there may be increased scrutiny of all estate planning, there is certainly plenty of scope for new opportunities for those with the relevant BR expertise. A need for tax-efficient vehicles to accept funds disallowed from pensions and indications of under-use of BR by lower value estates are good places to start.

EIS Industry Report 2019

Tax Efficient CPD Accredited Members Only EIS Industry Report 2019

  • The Enterprise Investment Scheme provided nearly £1.8bn in capital to growing businesses in 2016/17, and approximately 28,000 companies have received over £18bn in funding since the launch of EIS in 1993.

    The latest edition of Intelligent Partnership’s EIS Industry Report examines the landscape after the rule changes to EIS. This includes how investment managers have reacted in terms of the investee companies they are focusing on; how the appetite for EIS has changed among advisers and investors; and a deep dive into the investee companies that the government wants investors to focus on.

A Professional’s Guide to Estate Planning

Tax Efficient CPD Accredited Members Only A Professional’s Guide to Estate Planning

  • At a time when the Treasury’s IHT take is higher than ever, we feel it is an apt time to give professionals, who may meet clients on a weekly or daily basis, with estate planning needs, a greater insight into the options available as well as the opportunities for their business in this area. Regulators and clients now expect a proactive and holistic approach to legal and financial challenges and there is plenty of overlap in synergies when it comes to trusts, cash flow modelling, investment advice and later life issues such as equity release or long-term care planning between lawyers, accountants and financial advisers. With their combined knowledge bases, but separate expertise, it makes sense for them to work together to identify and fulfil all of the complimentary needs of each other’s clients.

    This Guide is designed a practical resource that will help professionals become more knowledgeable and confident about estate planning.

BR Industry Report 2018

Tax Efficient CPD Accredited Members Only BR Industry Report 2018

  • With IHT receipts approaching the £5bn mark in 2016/17, estate planning tools have become a hot topic. Business Relief (BR) is one of the lesser known estate planning solutions, but its use is on the rise. In 2014, over £2bn was claimed in BR exemptions via BR.

    Our latest BR report looks at the environment that surrounds this tax efficient vehicle, including how it is providing much needed patient capital to UK businesses, the significance of BR against the backdrop of an ageing population, the significance of the AIM market in BR, as well as the latest compliance considerations that advisers should be aware of.

EIS Report 2018

Tax Efficient CPD Accredited Members Only EIS Report 2018

  • EIS was one of the main targets of the 2017 Autumn budget. The resultant changes, and the responses to the government’s Patient Capital Review have solidified government support for the scheme, whilst making sure that EIS is focused on investment in legitimate risk capital.

AIM Industry Report 2017/18

Tax Efficient CPD Accredited Members Only AIM Industry Report 2017/18

  • Intelligent Partnership have published the second industry report focused on the AIM market. Part of their award winning Alternative Investment Report (AiR) series, the 88 page, CPD accredited report takes an in-depth look at AIM from advisers and financial planners’ point of view, with a particular focus on tax efficient investments.

An Adviser’s Guide to Business Relief – First Edition

Tax Efficient CPD Accredited Members Only An Adviser’s Guide to Business Relief – First Edition

  • Business Relief (BR) has become an increasingly important IHT mitigant as financial planning for later life has become more and more complex. Recent HMRC research has revealed It’s application is “in keeping with policy objectives” and the Government, “is committed to protecting the important role that this tax relief plays in supporting family-owned businesses, and growth investment in the AIM and other growth markets”. While this is a sector in which adviser understanding and confidence can deliver substantial added value to clients, there are some tricky nuances and important developments to take into account, as well as the everyday nuts and bolts. Our guide is the first in a series that aims to give readers the technical knowledge and practical know-how to navigate the challenges of undertaking BR investment.

Media and Entertainment Report 2017

Tax Efficient CPD Accredited Members Only Media and Entertainment Report 2017

  • This sector is a UK success story, demand for content is high, investments return to cash quickly and there is genuine risk and return built into the model. According to our research, over 30% of specialist EIS or SEIS opportunities are in the Media and Entertainment sector.

BPR Industry Report 2017

Tax Efficient CPD Accredited Members Only BPR Industry Report 2017

  • With £3.2 trillion of wealth poised to pass to the next generation over the coming decades, the demand for estate planning services looks set to grow further. BPR qualifying investments – with their focus on speed, flexibility and capital preservation – should continue to feature in every adviser’s investment proposition.

    The report comprises a summary of the BPR market, an update on estate planning and HMRC IHT statistics, an analysis of open investment opportunities, and surveys and interview with both IFAs and investment providers.

Technology Report 2017

Tax Efficient Members Only Technology Report 2017

  • With our world class universities and research sector helping to set the agenda, and many companies located outside London, helping to drive growth in the regions, the Technology sector is a UK-wide success story.  Access to it via tax-advantaged venture capital investments makes it even more interesting.