We’ve designed our venture capital trust (VCT), inheritance tax and Octopus Choice planning scenarios to help you develop strategies for your clients.
Remember, our products are not suitable for everybody. The value of an investment, and any income from it, can fall as well as rise. Your clients may not get back the full amount they invest.
For our inheritance tax and VCT products, tax treatment depends on individual circumstances and could change in the future. Tax reliefs depend on portfolio companies maintaining their qualifying status. Also remember that 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. Please also be aware that the VCT ISA has a different risk profile to a traditional cash or stocks and shares ISA. For a fuller discussion of risks, see our guide to risks.
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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (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 planning scenario (PDF)
Find out more about our VCTs.
Personal opinions may change and should not be seen as advice or a recommendation.
Nothing on this page constitutes investment, tax or legal advice. 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.