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Case Study
Regatta Preference (Income)
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Legacy Planning with Tangible Assets

Richard and Sue are recently retired and after selling their main residence, have an estate worth £1 million.


As a married couple, their nil-rate band (NRB) allowance in respect of IHT amounts to £650,000, meaning that their net estate of £350,000 could leave their family exposed to a potential IHT liability of £140,000. Richard and Sue want to reduce their family’s exposure to IHT and they want to invest in tangible assets that are simple to understand.


Having spoken to their financial adviser, Richard and Sue are keen to invest in Business Relief (BR) qualifying activities to achieve full IHT relief and reduce the liability that their family will have to pay.


Meet Richard and Sue

“We want to protect our estate from inheritance tax to leave a growing legacy for our family.”

After considering many different BR options, their adviser recommended a service offered by Regatta FS which provided diversification from their existing investments and was asset-backed. Investments are made in their name, so they retain ownership of, access to, and control of their capital. They would secure 100% IHT relief for their children after two years, whilst investing in tangible assets seeking to preserve and grow their legacy. They have the option of investing in Income or Growth shares.


Results after two years...

This table illustrates the benefits sought from this solution. Richard and Sue either receive a dividend income of 6% per year, or achieve an investment growth of 8% per year, and their children are able to receive the full value of the protected capital as inheritance, with zero inheritance tax.

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