The Foresight Accelerated ITS and the Foresight ITS both invest in the same portfolio of unquoted trading companies through the Foresight Inheritance Tax Fund. 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 BR.
Unlike the Foresight ITS, the Foresight Accelerated ITS benefits from Insurance Cover for the first two years of your investment. The Insurance Cover available to you depends on if you are an individual investor (Single Life Cover) or joint investors (Joint Life Second Death Cover).
If you die within the initial two-year period, and you are protected by your Insurance Cover, the insurance proceeds will mitigate the IHT liability on your investment.
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. Partial withdrawals are not permitted during the Initial Period other than to meet ongoing adviser fees. During the Initial Period, only a full withdrawal will be possible, however, please note that this will terminate your cover under the Insurance Policy and you will lose your IHT shelter.