| Description | Typical client | Minimum entry investment | Our fees (plus VAT) | | Qualifying investments offer 20% income tax relief, CGT deferral and CGT exempt disposal providing shares are held > 3 years | UK resident individuals seeking to invest into higher risk, unquoted trading companies with tax incentives | For income tax relief a maximum of £400,000 may be invested | For bespoke schemes £5k - £10k for clearance application plus £2.5K – £5K for annual monitoring | | Single premium life policy resulting in significant IHT savings and investment return | Investors with restricted life expectancy who wish to reduce the value of their estate for IHT purposes | £1million Estate subject to IHT after deduction of Nil Rate Bands and other reliefs | An initial charge (in the region of 3.5% - 6%) deducted from the premium prior to being invested in units in available funds. There will be an annual management charge based on value of the Bond (in the region of 0.75% - 1%) | | Exclusion of assets from IHT on Film Partnerships | Individuals who wish to reduce the value of their estate for IHT purposes | £1million | 10% of the interest purchased | | Tax efficient and flexible access to benefits from UK registered pension schemes | Non UK domiciled or resident individuals with unsecured pension rights | £1 million | 3% of the value of the pension fund of which there is an initial payment of 2% and the balance is payable once the pension fund is accessed | | An investment which after 2 years is exempt from IHT due to the availability of Business Property Relief (Octopus) | Individuals who wish to reduce the value of their estate for IHT purposes | £500k | 5% initial charge 2.5% exit charge 1.75% annual management charge 2.5% of the initial charge and 0.25% of the annual management charge allocated to introducer |
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Financial Issues