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Foresight Inheritance Tax Solution
Designed to offer simplicity and flexibility, while investing sustainably to protect future generations. Apply online
Don't invest unless you're prepared to lose all the money you invest. This is a high-risk investment. Take 2 mins to learn more.
Overview
Overview
The Foresight Inheritance Tax Fund was established to provide a straightforward approach to estate planning. Investments in the Foresight Inheritance Tax Fund can be made through the Foresight ITS and/or the Foresight Accelerated ITS.
What is the Foresight Inheritance Tax Solution?
The Foresight Inheritance Tax Solution (“Foresight ITS”) aims to provide Inheritance Tax exemption by investing in company shares that are expected to qualify for Business Relief (BR) and deliver stable, predictable returns for investors.
How does it work?
The Foresight ITS offers a risk managed inheritance tax (IHT) solution. When you subscribe to the Foresight ITS, we will use your money to acquire shares in one or more trading companies expected to qualify for BR. Once the shares have been held for two years, they should be exempt from IHT.
What are the benefits of Foresight ITS?
40%
IHT savings of net investment amount (if shares are held for two years and upon death)
£25,000
Minimum subscription amount
No maximum
Net investment amount
£10,000
Each top up will take two years to become exempt from IHT
0%
No dealing, performance or exit fees
12 months
Option to take regular withdrawals after one year
Reports & Documents
Aug 2025
Application Forms
Dec 2024
SDR Disclosures
Calculator
Foresight ITS illustration tool
Use our illustration tool to help you determine the potential return for an investor in Foresight Inheritance Tax Solution.
Defaqto ratings
The Foresight Inheritance Tax Solution (ITS) and Accelerated Inheritance Tax Solution (AITS) have both been awarded 5 Star Ratings by Defaqto, the UK's leading ratings agency, for product features and performance.
Defaqto is one of the UK's most trusted sources of financial market intelligence, supporting financial institutions, intermediaries and consumers to make smarter financial decisions. They maintain the UK’s largest financial product database and use proprietary research methodology to develop independent ratings, reviews and insights.
In their Diamond Review, Defaqto stated that the Foresight Inheritance Tax Fund offers an excellent proposition relative to the peer group as indicated by the Defaqto 5 Diamond Rating; and in the 5 Star review, that the Foresight Inheritance Tax Fund provides one of the highest quality offerings on the market.
MICAP reviews
Foresight ITS and Foresight Accelerated ITS have been independently reviewed by MICAP, a UK-based research and due diligence platform focused on tax-advantaged and alternative investments. They are trusted by over 1,000 financial advice and wealth management firms from sole traders to national firms, IFA networks and private banks.
Financial advisers can use the links below to get free access to MICAP's Foresight ITS and Foresight Accelerated ITS reviews.
Selected highlights
“Since its inception in 2012 the Fund has processed 2,333 investor exits totalling £323.9 million ranking in the top quartile for BR exits across the unlisted BR market with the average exit time of 15 days (in line with the market median of 15 days).”
“Since inception, the Fund has supported 1,923 successful BR claims, ranking in the top quartile for BR claims. Foresight is not aware of any HMRC queries or failed claims.”
FAQs
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Important information
Capital is at risk. The value of an investment, and any income from it can fall as well as rise and investors may not get back the full amount they invest. Foresight Inheritance Tax Solution (“ITS”), Accelerated Inheritance Tax Solution (“AITS”) and Enhanced Inheritance Tax Fund (“EITS”) should be considered longer-term investments and may be higher risk and more difficult to realise than an investment in listed securities. Investments will be made in small unquoted companies, which carry a higher risk than many other forms of investment. These investments will be illiquid and may expose you to a significant risk of losing all of the money you invest. Tax reliefs are dependent on investee companies continuing to qualify for Business Property Relief and investors’ individual circumstances. Current tax rules are subject to change. A failure to meet the BPR qualifying requirements could result in the investments losing their inheritance tax exempt status, resulting in adverse tax consequences for investors.
AITS is a part of the ITS Fund and is an integrated Business Relief and insurance solution that gives investors immediate inheritance tax mitigation. For investment in the AITS Fund, insurance cover is only available to investors who meet the eligibility criteria for the relevant Insurance Category. Failure to meet such criteria or a misrepresentation in the eligibility declaration could result in the Insurer refusing to settle an investor’s claim under the Insurance Policy.
Investors should only invest in ITS, AITS and EITS on the basis of information contained in the applicable Documentation (including any Brochure, Fund Prospectus, Offer Documents, Key Information Documents and Disclosure Documentation) or Terms and Conditions of Investment as appropriate.
Please refer to our Risk Warnings page for full general and specific risk information.
MICAP is part of Defaqto, an independent researcher of financial products and is not authorised to provide financial advice. Foresight does not have any influence or control over the Defaqto ratings or MICAP reviews including the methodology used. Foresight cannot accept responsibility for their accuracy and should not be relied upon for investment decisions. Ratings and reviews, including their use by Foresight, might be subject to change and are not indicative of any future performance. For further information on Defaqto and MICAP, please refer to the following resources: https://www.defaqto.com, www.micap.com/review/69 and www.micap.com/review/565.