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Stellar Growth Inheritance Tax Service

Key features of the Stellar Growth IHT Service

Tax efficiency

Relief from IHT after two years.


Offers the widest range of qualifying business activities


Invest in own company, to ensure full control.

Uncapped returns

Offers uncapped returns from qualifying business activities.


Targeted returns of 5% per annum (net of fees).

The Stellar Growth Inheritance Tax (IHT) Service is discretionary managed, created to support advisers in the process of growing a legacy free from inheritance tax.

Our Inheritance Tax Services are backed by Business Relief legislation, which means that investors can pass capital to their beneficiaries with 100% inheritance tax relief, whilst also keeping complete control of their capital – as long as they have held the shares for at least two years, and at the time of death.

Our Stellar Growth IHT Service involves the creation of a privately owned company for each client, providing access to a range of qualifying business activities that offer security and diversification – whilst also seeking capital growth.

Key Benefits

This diversified Inheritance Tax Service is unique within the Stellar portfolio, as it involves creating one solely owned Personal Trading Company that invests across a range of different Investment Sectors – including Commercial Forestry, Hotels, Bridging Finance, and Residential and Commercial Property Development.

This service is structured differently from other estate planning portfolios, because we incorporate a Personal Trading Company in each investor’s name and they become the sole shareholder – enabling full control of the investment.

Investing in our Inheritance Tax Services carries risks and is not suitable for everyone. Tax reliefs are subject to change and dependant upon personal circumstance. There is no guarantee that an investor will receive a full return. Please find further details of the risks here.

Investing in Inheritance Tax Services carries risks and is not suitable for everyone,
click here for more information on the Risks of Investing.

Our Investment Strategy

  • Once a name has been chosen for the Personal Trading Company, we will incorporate it and issue shares in accordance with the client’s wishes – then the two year qualification period for Business Relief begins.
  • We will also operate a bank account, and the subscription will be transferred to this account.
    Please note, there is a minimum subscription amount for shares, but no upper limit.
  • From here, we will commit the Personal Trading Company to a range of qualifying business activities – each of which will be undertaken in partnership with other personal trading companies.
  • We expect to be fully invested within 12 months.

Investment Sectors:

  • Arable Farming
    An opportunity to benefit from both capital growth and Agricultural Property Relief.
  • Bridging Finance
    Providing a regular source of income with strong levels of asset security.
  • Commercial Forestry
    Offering stable and predictable returns – with all timber sales free from capital gains and income tax.
  • Commercial Property Development
    Acquiring opportunities to develop land for commercial use – underpinned by a freehold or long leasehold interest.
  • Hotels
    Owning and operating hotels across the UK, to deliver a regular source of annual income and capital growth.
  • Renewable Energy
    Supplying a stable and predictable income – underpinned by the subsidies provided by the Government.
  • Residential Property Development
    Sourcing opportunities to develop land for residential use – underpinned by a freehold or long leasehold interest.

Performance Comparison

The Stellar Growth IHT Service is carefully designed to provide real returns during an investor’s lifetime, as well as a tax-efficient legacy for their beneficiaries.

We aim to generate a target return of 5% per annum for each client’s Personal Trading Company. This graphic compares the three year projected performance of a savings account and government gilts with the Stellar Growth IHT Service.

Please note:

  • The Service is higher risk than savings accounts and Government Gilts
  • After two years, a holding in the Service should attract 100% relief from IHT, provided the investment is held at the point of death.
  • All returns are calculated using compounding of nominal returns and rounded to the nearest whole pound where applicable.

Important Information

There are never any guarantees in the world of investment, so it’s essential that advisers make their clients aware of the risks. Our Inheritance Tax Services are not suitable for everyone, so here’s a summary of what an investor needs to know before getting involved – alternatively, click here for more information.

  • The value of a Personal Trading Company, or any income derived from it, can fluctuate.
    There is no guarantee that the full value of an investment will be returned, or that sufficient investments in qualifying business activities will be made within the expected timetable, or at all.
  • Qualifying business activities are not certain.
    Qualifying business activities may subsequently cease to qualify for Business Relief. In such cases, Business Relief could be lost or delayed.
  • Tax reliefs are not guaranteed
    The rate of tax, tax benefits and tax allowances are subject to change and are also dependant on personal circumstance. Plus, any changes to what constitutes a qualifying business activity may have a material adverse effect on the value of the business, or Stellar’s potential to achieve the objectives of the service.
  • Conflicts of interest
    The interests of one group of investors may not coincide with another, or an interest of Stellar. In the event of a conflict, Stellar’s investment committee will work to ensure it is resolved fairly and in lie with our conflict policy.
  • Investments are long-term and high risk.
    Interests in the businesses are not liquid so although an investor can request a withdrawal from their Personal Trading Company, there may be a delay. Exits are reviewed quarterly and there is no guarantee that an exit will be possible. Such interests are also considered to be higher risk than securities listed on the London Stock Exchange.
  • Past performance is no indicator of future success. 
Initial Subscription FeeNil
Dealing Fee1.5%
Management Fee1% plus VAT
Administration Fee0.5% plus VAT
Performance Fee20% of excess above target return
Exit Fee (where applicable)2% plus VAT

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