The Bramdean Inheritance Tax Service

An Innovative Approach to Mitigating Inheritance Tax Through The Use of Business Relief 

The Bramdean Inheritance Tax Service is an innovative approach to mitigating Inheritance Tax through the use of Business Relief.


Business Relief gives Inheritance Tax exemption on the value of shares in unquoted companies that have been held for at least 2 years and which are involved in a qualifying trade. Lending is a qualifying trade under Business Relief rules.

By creating a lending company owned by the investor that holds loans made to UK SMEs sourced by Bramdean, the investor’s estate will not be required to pay Inheritance Tax on the value of the portfolio after the investor’s death.  The lending company receives a yield from the loan portfolio which can either be paid out as a dividend or reinvested in new loans.

The service is only available to sophisticated and high-net-worth investors and the minimum investment is £150,000.

Benefits of Bramdean Inheritance Tax Service

Your estate is not required to pay Inheritance Tax on the value of your portfolio.

Retain control over your capital.

After the payment of Corporation Tax, income can be reinvested, increasing the pot of assets in an inheritance tax-free environment.

You can pass assets to your children tax-free after 2 years, whilst still retaining control

How Bramdean Inheritance Tax Service Works

Bramdean establishes the company on your behalf and it is fully owned and controlled by you. Bramdean administers the vehicle and ensures that the relevant company secretarial and reporting requirements are met.  Bramdean ensures that there is never more than 50% cash in the vehicle, which is a requirement for Business Relief to apply.

After two years the vehicle becomes exempt from your estate for Inheritance Tax purposes.   Shares in the vehicle can be transferred during your lifetime, and will still not be subject to Inheritance Tax as long as the two-year period has been observed.  Funds can be added to the vehicle at any time without re-triggering the two-year period, which makes this an ideal route for those who have a business that they are likely to sell at some stage in the future or looking to downsize their residential property.