For UK financial advisers · Professional clients only
Product Category 03 · Business Relief

Business Relief.

IHT-mitigation solutions using qualifying trading businesses. Business Relief (formerly Business Property Relief) allows shares in qualifying UK trading companies to fall outside the estate for inheritance tax purposes after just two years of ownership — a powerful and flexible estate planning tool.

At a glance

Business Relief key facts

  • IHT relief on unlisted assets (after 2 yrs) 100%
  • IHT relief on AIM-listed assets (after 2 yrs) 50%
  • Qualifying period 2 years
  • Client access RetainedOwnership stays with client
01 — Current offerings

BR portfolios we currently distribute.

Click any row to open the product page — with fee structures, dividend history, offering documents and manager materials.

Manager / Product Status Min. Investment Target Return Closing Date
Zenzic Estate Planning Service
Unquoted · Established BR
Open £25,000 6% p.a. Evergreen View →
Unicorn AIM IHT ISA
AIM-listed · ISA wrapper
Open £15,000 Dividend or growth Evergreen View →
Unicorn AIM IHT & ISA Responsible Portfolio Service
AIM-listed · Responsible/ESG option
Open £20,000 Growth focus Evergreen View →
Stellar Family Trading Company (FTC)
Asset-backed · Bespoke structure
Open £250,000 3-5% Evergreen View →
Stellar Inheritance Tax Service (ITS)
Diversified · Multi-sector
Open £25,000 3–4.5% p.a. Evergreen View →
02 — Adviser resources

Guides, briefings and downloads.

Planning an IHT conversation?

Speak to the LightTower team for guidance on products, client illustrations and adviser materials.

Contact the team →