Blackfinch Adapt IHT Service
Business Relief-qualifying investments in as little as two years
What is the Adapt IHT Service?
With more estates paying Inheritance Tax (IHT) every year, finding flexible ways to help clients mitigate an IHT bill, without losing control over their wealth, can be a challenge. Our flagship IHT solution uses Business Relief (BR) for a swifter route to IHT exemption. Clients benefit from owning a portfolio of BR-qualifying investments across four distinct asset classes: property development finance, asset-backed lending, renewable energy investment, and forestry investment.
Key Benefits
Speed
Investments in the service become up to 100% exempt from IHT after just two years – provided the shares are still held at the time of death.
Value
The service targets a net annual return of 3% - 5%.
There’s no annual management fee and no exit dealing fees in the event an exit is because of death.
Dealing fees will be refunded should an investor die within two years of the BR-qualifying period start date.**
Control
Clients retain access to and control of their wealth. They can take regular payments, or make full or partial withdrawals if their circumstances change.*
Defaqto Diamond Rated Portfolio
We’re pleased to announce that we have received a 5 Star Rating and a 4 Diamond Rating for Unlisted BR Service from Defaqto, the UK's most trusted source of financial product intelligence. To find out more, please get in touch.
* Any withdrawals from the service will no longer qualify for IHT relief and are subject to available liquidity.
** Note: This will apply to the initial, additional investments and exit dealing fee that fall within that two year investment period, not interim withdrawals.
One BR-qualifying portfolio with a broad range of investments
Property Development Finance
We work closely with property developers around the UK, providing finance ranging from £1m-£25m. We typically provide loans for new-build projects, redevelopments and major renovation works. We invest across sectors and regions, in everything from eco-flats to care homes.
Asset-Backed Lending
We provide asset-backed finance from £500k up to £25m for business and property deals, where the lending is typically secured against a building, land or business holding. We focus on financing in established sectors with reputable partners that share our responsible investing principles.
Renewable Energy Investment
We’re a leading investor in renewable energy projects, with more than 53 solar and wind energy sites nationwide. These energy-producing assets – many of which still benefit from government subsidies – provide our investors with stable revenues and predictable returns as well as portfolio diversity.
Forestry Investment
Our most recent investment area involves acquiring a portfolio of UK woodland that contains an assortment of different tree varieties, all of which will fulfil the strong commercial demand for UK timber. The woodlands will be responsibly managed to support regional biodiversity and comply with Forestry Commission sustainability standards.
To see the behind the scenes of Renewable Energy, Property and Forestry Investing, take a look at the short videos below:
Adapt IHT Service: Tax Benefits
Investments in the Adapt IHT Service can qualify for up to 100% relief from IHT after just two years, provided it is still held at the time of death.
In contrast, gift and trust arrangements can take up to seven years to achieve full exemption.
Benefits of tax-efficient investments are subject to change and personal circumstances
Making AIM-Funded Applications Easier
If your client is using an existing AIM investment through any provider as the source of funds for their Blackfinch Adapt IHT application, please complete both our standard application form and the AIM to IHT Reinvestment Form.
Through the AIM to IHT Reinvestment Form, we can manage the whole process on their behalf, helping to avoid delays and making things simpler for everyone involved. You can find both forms below: