Helping you grow and preserve your legacy

In the 2017/18 tax year, more than £5.5 billion was paid in Inheritance Tax (IHT)*. With a little forethought, much of this money could have been left to beneficiaries instead.

CITS is a simple, transparent, cost effective service which could help you to optimise your IHT position after as little as two years, without the need for complex and costly legal arrangements, by utilising Business Property Relief (BPR).

CITS is one of the longest running AIM-based IHT services with a successful track record. Since its launch in March 2001, it has proved effective in protecting the value of clients’ estates from IHT.

So how does it work?

If you buy shares in investments that fully qualify for BPR at least two years before your death, and still hold the shares at time of death, that portion of your assets will be exempt from IHT.

CITS could be suitable if you have £50,000 or more in cash that you do not need for income or other short-term requirements. This solution aims to grow and preserve capital, but you must be ready to accept high risk and high volatility. There is no guarantee the expected outcome will be achieved and results may vary substantially over time.

Please note that, due to the higher risks involved with these investments, CITS is only available through a qualified financial adviser.

The service invests in shares listed on the Alternative Investment Market (AIM) and the ICAP Securities and Derivatives Exchange (ISDX) markets. In order to reduce risk, we aim to build a diverse portfolio of well-managed companies with the potential to deliver good returns over a two to five-year period.

CITS uses widely accepted tax reliefs that are clearly outlined by HMRC. You can keep control of your capital and can access it should your circumstances change, although this will mean giving up the IHT benefits.

Important information

CITS is not a capital protection service and the capital is at risk. The service is dependent on relevant tax legislation remaining in force. For a full disclosure of the risks, read Appendix A in the Client Agreement.

*HMRC Annual Report and Accounts 2017-18

More information

Can we help?

Call our team with any queries about your holdings, to discuss any changes in your circumstances or for more information on how we could structure and manage your portfolio.

0800 588 4064

Or alternatively use our online contact form and one of our team will be in touch. 

Arrange a call back

Please be aware, the value of investments can fall as well as rise and that past performance is not a reliable indicator of future returns and you could get back less than invested. Click here to understand the risks associated with investing. Calls to any number may be recorded for training and monitoring purposes. This site uses Cookies.