The two-year IHT solution most estates have never heard of
Why it matters
Most IHT planning involves either giving assets away (and losing access) or waiting seven years for a gift to fall outside the estate. Business Relief Investments qualify for 100% IHT relief after just two years, while the investor retains full ownership.
For someone in their late 70s or 80s, the seven-year clock is a serious problem. Two years is a very different proposition.
How it works
The capital is invested into companies that qualify as trading businesses for Business Property Relief purposes — typically unquoted trading companies or AIM-listed shares that meet the qualifying tests. After two years of continuous ownership, the investment falls outside the estate for IHT.
Who it suits
Older investors with substantial estates, no appetite to gift outright, and enough capital that the tax saving justifies the investment risk. Not suitable for anyone who cannot afford capital loss — these are risk investments, not cash equivalents.
What's involved
This is regulated investment advice. We introduce you to an independently FCA-regulated adviser who assesses suitability, arranges the investment, and reviews performance and continued qualification.