Estate Planning

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Investments which qualify for Business Property Relief (BPR) can play a role in your inheritance tax planning as, provided that qualifying shares have been owned for at least 2 years at the time of death, they can be passed on free from inheritance tax.

After years of rising house prices, government receipts for inheritance tax are increasing as more people are now facing an inheritance tax liability on their estate. Rising house prices, coupled with the inheritance tax nil-rate band remaining frozen at £325,000 until 2021, means that BPR is an efficient relief and generally covers shares held in private and AIM-listed companies which do not undertake investment activities. Using BPR investments as part of your inheritance tax planning has many benefits compared with other options, such as:

Faster inheritance tax exemption

If you make a gift to somebody or put assets in a trust, it will take 7 years before they will be exempt from inheritance tax. Shares in a BPR-qualifying company or investment become exempt from inheritance tax after being held for just 2 years, provided the shares are still held at the time of death.

Maintain access to the investment

In contrast to a gift, investors can still sell their investment and get the proceeds back if they need to. However, the money will no longer be exempt from inheritance tax.

Simplicity

Other inheritance tax planning options, such as setting but a Trust or using life insurance to cover the cost of a future inheritance tax bill, can be complex and may have significant establishment costs.

Investments are not suitable for everyone. Therefore, we recommend you seek professional advice before deciding to invest. Capital at risk, please refer to the investment memorandum for each specific opportunity and the respective risk warnings, seeking independent financial, legal and tax advice.

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  • © Armstrong Capital Management 2019. This website is owned by Armstrong Capital Management Limited and is for informational purposes only, it does not constitute an offer or a solicitation to invest. Armstrong Capital Management Limited is an Appointed Representative of Armstrong Energy Limited which is authorised and regulated by the Financial Conduct Authority in the UK. Armstrong is the trading name of Armstrong Energy Limited and Armstrong Capital Management Limited.

    Armstrong Capital Management Limited is registered in England and Wales (no. 11472557).141-145 Curtain Road, 3rd Floor, London, EC2A 3BX.
    Armstrong Energy Limited is registered in England and Wales (no. 07991720), 141-145 Curtain Road, 3rd Floor, London EC2A 3BX

DISCLAIMER

Throughout the website Armstrong Capital Management Limited and Armstrong Energy Limited, may be referred to as “Armstrong, the firm, we, us or our”. Armstrong Capital Management Limited is both an Appointed Representative of Armstrong Energy Limited and an Affiliated company of Armstrong Energy Limited.

Investment into products contained on this site are only permitted on the basis of your status as either (i) certified ‘high net worth investor’, (ii) certified ‘sophisticated investor’, (iii) self-certified as a ‘sophisticated investor’ or (iv) certified as a ‘restricted investor’, in each case in accordance with the FCA’s Conduct of Business Sourcebook Chapter 4.7. Investment opportunities contained in this site are not suitable for Retail investors as defined the FCA handbook COBS 3.4

If you are unsure of your categorisation, please seek independent financial advice from a suitably qualified investment advisor.

investment opportunities presented on this website are not directed at persons where such investment would be deemed unlawful which includes but is not limited to the United States, Canada or Japan. Any person resident outside the United Kingdom who wishes to view these materials must first satisfy themselves that they are not subject to any local requirements that prohibit or restrict access.

In particular, unless otherwise determined by the Company and permitted by applicable law and regulation, it is not intended, subject to certain exceptions, that any offering of the securities mentioned in such materials (the "Securities") by the Company would be made, or any documentation be sent in or into, the United States, Canada or Japan. There will be no public offering of the Securities in the United States.

Investment into Non-readily realisable securities (unlisted companies) is high risk due to the illiquid nature of the security. You may lose, some part or all of your original capital invested. Past performance is not an indicator of future performance; ensure you fully understand all of the risks before investing and pay particular attention to the risk warnings for each opportunity.

EIS Opportunities and Tax all other stated tax relief and incentives ; Please note that tax legislation may change and / or companies may cease to qualify for tax relief (which may include but is not limited to EIS, BPR etc), hence Armstrong cannot guarantee the tax status of your investment. Please seek independent tax, financial and legal advice from a suitably qualified advisor.

Armstrong does not provide financial legal or tax advice, and it is recommended that you seek advice from an independent financial advisor before investing into non-readily realisable securities. The information contained on this site does not constitute as investment advice and should in no way be viewed as an enticement, inducement or solicitation to invest.

Armstrong cannot guarantee the completeness or the accuracy of the investment opportunities presented on the website and investors are required to undertake their own due diligence on each opportunity.

Compensation; The investment opportunities communicated by Armstrong are not protected by FSCS (financial services compensation schemes), and therefore you may lose some, part or all of your original capital invested. Please refer to the investment memorandum for each investment opportunity, paying particular attention to the risk warnings.

By agreeing to this disclaimer you agree to the above statements regarding your eligibility to access the investment opportunities on this website and to the warnings issued above regarding the risks involved with investing in non-readily realisable securities.

Armstrong Capital Management Limited is an Appointed Representative of Energy Limited, who  is authorised and regulated by the Financial Conduct Authority.

Armstrong Capital Management Limited, company number; 11472557, registered address 141-145 Curtain Road, 3rd Floor, London, EC2A 3BX

Armstrong Energy Limited Company number 07991720, registered address 141-145 Curtain Road, 3rd Floor, London, EC2A 3BX