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Rose is 76 and would like to pass her estate on to her daughter and grandchildren, however she is concerned about her Inheritance Tax (IHT) liabilities. Rose is keen to keep access to her capital just in case she needs it for care fees in the future or other unforeseen events.

Rose’s Objectives

  • Plan for Inheritance tax
  • Maintain control of her capital
  • Retain access for long term care or other later life needs
  • Receive a tax efficient income if required
  • A steady return to keep pace with inflation


  • Rose invests £300,000 into qualifying BR assets
  • After 2 years they are exempt assets and free from IHT
  • Rose retains control of her capital
  • Should she need an income Rose can access the capital at any time
  • “Income” could be provided by capital disposal and the modest growth should fall within the annual CGT allowance


Capital is at risk and the investor may not get back the amount invested

For more information about how our tax products can help with this scenario, please contact our tax team using the details below.   |   020 7071 3920   |

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Important Information
Issued by LGBR Capital Limited, Candlewick House, 120 Cannon Street, London EC4N 6AS. LGBR Capital Limited is an Appointed Representative of Mirabella Advisers LLP, which is authorised and regulated by the Financial Conduct Authority number 606792. This document should not be regarded as constituting advice in respect of legal, taxation, investment or other matters. This document is intended to be communicated solely to persons that fall within the FCA classification of ‘Professional Client’. LGBR Capital Limited operates as distributor of the investment products and strategies of other selected providers. LGBR Capital does not manufacture investment products itself. Past performance is not a guide to future performance; the value of an investment and income from it can go down as well as up. Contact the sender of this document if you would like further information about any of the funds, including charges, expenses and risk considerations. Prospective investors are advised to consult their own professional advisers before contemplating any investment. No representation or warranty expressed or implied is made or given by any person as to the accuracy or completeness of the information contained in this email and no responsibility or liability is accepted for any such information. This material may not be distributed, published or reproduced in whole or in part.

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