Case studies Worked examples for everyday tax situations. Showing how our investments can help you develop appropriate planning strategies for a broad range of clients.

We’ve designed our inheritance tax and Venture Capital Trust planning scenarios to help you develop appropriate strategies for your clients.

You should remember that the value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest. Tax treatment depends on individual circumstances and could change in the future. Tax reliefs depend on portfolio companies maintaining their qualifying status.

Inheritance tax planning scenarios

 

Clients who require access to their investment: Read how clients can retain control of their wealth while also planning to minimise inheritance tax.

Read the case study (PDF)

 

Clients who want an inheritance tax-efficient ISA: Read how clients can move their ISAs out of the inheritance tax trap, without losing the ISA tax benefits or control over their assets.

Read the case study (PDF)

 

Clients looking to settle assets into trust: Read how clients can plan for an immediate 20% charge on assets settled into a discretionary trust by investing in shares that qualify for Business Property Relief (BPR).

Read the case study (PDF)

 

Clients with a power of attorney in place: It can be difficult for clients with a power of attorney in place to pass on wealth tax-efficiently. Read how clients can plan for this by investing in Business Property Relief-qualifying shares that remain the property of the client.

Read the case study (PDF)

 

Clients with a loan trust in place: Read how clients with a loan trust may want to plan for their estate by using investments that qualify for Business Property Relief.

Read the case study (PDF)

 

Clients who’ve sold a business in the last three years: Read how clients who have sold a business could invest the proceeds to reduce an inheritance tax liability on their estate.

Read the case study (PDF)

 

Visit our grow your estate planning hub for five steps to help maximise your estate planning business.

 

Venture Capital Trust planning scenarios

 

Clients looking to reduce their income tax bill: Read how high net worth individuals can use a Venture Capital Trust (VCT) to reduce income tax liabilities across several tax years.

Read the case study (PDF)

 

Clients looking to extract money from their pension tax efficiently: Read how a VCT could be used to make the most out of money extracted from a pension.

Read the case study (PDF)

 

Clients who are landlords looking to make tax-efficient investments: Read how clients with a regular buy-to-let property income could use a VCT to claim income tax relief.

Read the case study (PDF)

 

Clients likely to exceed the lifetime pension allowance: Read how clients can use VCTs to complement existing pension and retirement planning strategies.

Read the case study (PDF)

 

Clients in the medical profession looking at alternative ways to invest for retirement: Read how NHS professionals could use small company investing to offset tax on their various income streams.

Read the case study (PDF)

 

Clients who are additional rate tax payers: Read how high earners could use a VCT to complement existing pension and retirement planning strategies.

Read the case study (PDF)

 

Clients looking to extract money from a business tax efficiently: Read how a VCT could be used to help extract surplus money from a business in a tax-efficient manner.

Read the case study (PDF)

 

Find out more about our VCTs.

 

Important information

Past performance is not a reliable indicator of future results. The shares of smaller companies and VCT shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell. Personal opinions may change and should not be seen as advice or a recommendation.

Nothing on this page constitutes investment, tax or legal advice. These products are not suitable for everyone so we recommend investors seek professional advice before deciding to invest. Any recommendation should be based on a holistic review of your client’s financial situation, objectives and needs. Before deciding to invest, your clients must understand all the risks and read all product literature carefully. We may record telephone calls to help improve our customer service.