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Partner Content by Octopus Investments

The estate planning landscape in 2021

Why the relief is supported and important 

BPR-qualifying investments are typically in unlisted and AIM listed trading businesses, operating in a wide range of sectors. BPR qualifying companies help build a better future acting as a hub for productivity and employment, not just through jobs they create themselves but through the industry that can build up around them. As they are unlisted or AIM Listed trading companies, this brings inherent risks for investors.

The tax relief is an incentive to invest in companies that are important to the UK economy.

So when it comes to BPR-qualifying investments, you should remember that the value of an investment, and any income from it, can fall as well as rise. Tax treatment depends on individual circumstances and tax rules could change the in the future. Tax relief depends on portfolio companies maintaining their qualifying status. The shares of smaller and unquoted companies could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Learn more at the Estate Planning Show

Tune into the Estate Planning Show to find out more about estate planning in 2021. As well as refreshing your knowledge of IHT, we cover detailed client scenarios that could help you spot planning opportunities and turn them into business.

The two-part show is available on demand. Attendees will receive a total of 3 hours’ CPD. Watch at octopusinvestments.com/estate-planning-show/

1 Research was conducted by Opinium amongst 208 financial advisers between 29th April – 4th May 2021

BPR-qualifying investments are not suitable for everyone. The investments discussed are not suitable for everyone. Any recommendation should be based on a holistic review of your client's financial situation, objectives and needs. This article does not constitute advice on investments, legal matters, taxation or any other matters. Issued by Octopus Investments Limited, which is authorised and regulated by the Financial Conduct Authority. Registered office: 33 Holborn, London, EC1N 2HT. Registered in England and Wales No. 03942880. Issued: June 2021. CAM0110108.