All VCT, EIS, SEIS, and Business Relief qualifying investments are high risk and are not suitable for most clients. They are illiquid investments and Investors’ capital is at risk.

Kuber BR

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.

What is BR?

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.

This new BR investment portfolio consists of the following IHT offerings (minimum investment levels as follows):

Key Benefits of BR through Kuber

  • Access to a wide range of EIS/SEIS/BPR portfolios
  • Diversification of investments across BPR managers which helps to mitigate risk
  • Diversification of investments across asset class which helps to mitigate risk
  • Flexibility of investment across BPR Managers
  • Flexibility of investments across asset class
  • Flexibility of income with ad hoc withdrawals available sensitive to year on year client tax positions
  • Simplicity – one application form and one payment
  • Half-yearly valuations – providing a clear view of all EIS/BPR/ SEIS investments
  • Ease of monitoring – track an extensive investment portfolio through one platform