- Why EIS?
- SEIS / EIS Relief Benefits
- Kuber Business Relief (BR)
- Case Studies
- Positioning EIS as Private Equity component of a portfolio
- Risk factors
With an increasing amount of people having to consider Inheritance Tax (IHT) planning alternative investment opportunities, such as Business Relief (BR), formerly known as Business Property Relief or BPR are becoming increasingly popular.
BR has been for a long time a key consideration in IHT planning. And there is every indication that IHT will continue to be a prominent theme for the foreseeable future, alternative investment opportunities, such as BR, are becoming increasingly popular.
According to Intelligent Partnership, 95% of advisers are expected to do more BR business over the next five years. This is a well-timed addition to Kuber’s platform.
Business Relief is a relief from Inheritance Tax in respect of qualifying business property (called Relevant Business Property (RBP)). Either a 50% or 100% relief may be obtained depending on the category of RBP held. All the Managers in the Kuber BPR investment portfolio target 100% BR relief after 2 years. The property must be held by an individual for two years in order to qualify and there are restrictions regarding the nature of the property
BR investments are investments in private or AIM listed companies, which have the potential to qualify as Relevant Business Property.
The difference between BR Investments and EIS or SEIS investments is that BPR Investments will qualify for certain IHT benefits but not for other tax reliefs such as Income tax relief or CGT deferral.