For people looking for peace of mind in retirement, the Inheritance Tax Portfolio Service provides a facility to mitigate inheritance tax by investing in a portfolio of qualifying shares listed on the Alternative Investment Market (AIM). The portfolio is managed on a discretionary basis.

• Much quicker benefits than potentially exempt transfers - any money invested for more than two years attracts 100% tax relief on death. Potentially exempt transfers will take 7 years.
• Assets will remain in your own name, so you can keep control, unlike a trust.
• You speak directly to your investment manager.

• AIM market can be very volatile and carries a significant level of risk.
• AIM shares may be illiquid and difficult to deal in.
• Portfolio must remain invested to qualify.
• Only certain companies qualify for Business Property Relief - the tax relief that makes this possible.
• Other tools to mitigate inheritance tax are available and all avenues should have been investigated before going ahead.

• A maximum initial fee of 4 per cent plus VAT will be levied, from which Redmayne-Bentley may pay commission to your authorised professional adviser where agreed by you.
• A maximum annual management fee of 1.35 per cent of the value of the portfolio, plus VAT, will be charged in advance, from which Redmayne-Bentley may pay up to 0.5 per cent to your authorised professional adviser where agreed by you.
• Standard commissions on dealing. Please refer to the Guide to our Services and Charges.

Please note: minimum charges may apply.