Foresight Accelerated Inheritance Tax Solution

Building on the success of our former Accelerated Inheritance Tax Solution (Accelerated ITS), we are pleased to be able to offer a new and improved version of this signature investment solution.

We understand that investors want simple solutions for their estate planning and with this new improved version of our innovative Accelerated ITS investors can mitigate the consequences of IHT immediately from the date of investment by combining life insurance and Business Property Relief (BPR).

Benefits of the Foresight Accelerated ITS

3.5% average annual growth

Foresight Inheritance Tax Fund has delivered average annual growth of 3.5% over the past 5 years, meeting the target return for Foresight Accelerated ITS and Foresight Inheritance Tax Solution (ITS).

Fast IHT mitigation

Combining life insurance and BPR, investors can improve their chances of fast IHT mitigation.

No medical examination

Accelerated ITS cover is provided without a medical examination or questionnaire.

How does the Foresight Accelerated ITS work?

The Foresight Accelerated ITS, like the Foresight ITS, invests in shares of unquoted trading companies that should qualify for BPR. Investments are made across a range of infrastructure and related trades to ensure you have a diversified portfolio. We only make investments in shares that we expect to qualify for BPR.

Unlike the Foresight ITS, the Foresight Accelerated ITS has three life insurance cover options to chose from. These cover you for the first two years of your investment. Once you have held your shares for two years, they should be exempt from IHT.

If you die within the two year period, and you are covered under your chosen insurance cover option, the insurance proceeds paid to your beneficiaries will go towards mitigating the reduction in your estate, resulting from any IHT liability, on the value of the shares.

As with any shareholding, should you wish to access your investment, you can sell some or all of it subject to liquidity. Any withdrawal reduces the value of your investment and terminates your insurance policy cover.

Investors can select from three integrated life insurance options with varying degrees of cover, all without having to undergo a medical examination or questionnaire.

Each option provides investors with an enhanced chance of successful IHT mitigation should they die within the first two years of their invest

Insurance Cover Options

Insurance Cover Option A

Provides immediate life insurance cover on investment for death by any cause - for investors aged between 62 and 85 (inclusive).

Insurance Cover Option B

Provides immediate life insurance cover on investment for death by accident only for the first 100 days and thereafter for death of any cause - available for investors aged between 86 and 89 (inclusive).

Insurance Cover Option C

Provides immediate life insurance cover for death by accident only - available for investors aged between 40 and 89 (inclusive).

Common features
Minimum investment amount£25,000 (in total across all Insurance Cover Options)
Investor typeAvailable to direct investors only (i.e. no Power of Attorney)
Multiple selectionInvestors can select more than one Insurance Cover Option
Cover40% of Net Investment Amount
Cover startsThe date shares are acquired
Cover lastsTwo years from the date shares are acquired
Policy terminationTwo years from the date shares are acquired, or any withdrawal. False declaration of Terminal Illness (where relevant) or age. Failure, by the representatives of your estate, to meet insurer information requests
Joint applicationInvestors will each need to both independently meet the eligibility criteria, each investor will be independently covered and each is regarded as having invested an equal split of the Net Investment Amount
Insurance premiumsPayable by Foresight
ProceedsThe proceeds will be payable to your beneficiaries
Investment decisions must not be made based on the above information without additionally reading and understanding completely the Foresight Accelerated Inheritance Tax Solution Investor Guide and Customer Agreement dated February 2019.

Looking to invest in the Foresight Accelerated ITS or would like more information?

If you would like to invest in the Foresight Accelerated ITS, we recommend that you speak with a registered Financial Adviser.

However, if you would like to know more about the Foresight Accelerated ITS and how you can quickly mitigate the burden of IHT, there are three ways you can get in touch:

Complete an enquiry form here

Call our Retail team on 020 3667 8199

Or email the team here

Key Features
Insurance CoverMinimum Investor AgeMaximum Investor AgeMaximum Net Investor AmountInvestor Declarations
Option AAge 62 yearsAge less than 86 years£1 million

(£2 million for joint investors)

Terminal illness declaration
Option BAge 86 yearsAge less than 90 years£1 million

(£2 million for joint investors)

Terminal illness declaration
Option CAge 40 yearsAge less than 90 years£5 million

(£10 million for joint investors)

None
Investment decisions must not be made based on the above information without additionally reading and understanding completely the Foresight Accelerated Inheritance Tax Solution Investor Guide and Customer Agreement dated February 2019.
Key Features
Insurance coverCover descriptionAnnual management charge for first two years (% of net investment amount)ExclusionsInsurer
Option AImmediate death by any cause4.30%No terminal illnessUnderlying Life Insurer
Option BAccidental death only within the first 100 days

Death by any cause thereafter

6.36%No terminal illness

Suicide during the first 100 days

Underlying Life Insurer
Option CImmediate accidental death cover1.80%SuicideA combination of Underlying Life Insurer and Accident Only Insurer
Investment decisions must not be made based on the above information without additionally reading and understanding completely the Foresight Accelerated Inheritance Tax Solution Investor Guide and Customer Agreement dated February 2019.
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020 3667 8199

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Capital is at risk. The value of an investment, and any income from it, can fall as well as rise and investors may not get back the full amount they invest. An investment in the fund should be considered a long term investment and may be higher risk and more difficult to realise than an investment in listed securities. Tax reliefs are dependent on investee companies continuing to qualify for Business Property Relief and investors’ individual circumstances. Current tax rules are subject to change. Past performance is not a reliable indicator of future performance. Foresight Group LLP does not provide advice and the information on this website should not be construed as such. We recommend investors seek advice from a regulated financial adviser. Investors should only invest in the Foresight Inheritance Tax Fund on the basis of information contained in the Investor Guide and Key Information Document.

Foresight Group LLP is authorised and regulated by the Financial Conduct Authority (FRN: 198020).