Praetura Inheritance Tax Planning Service

About PITPS

Praetura Inheritance Tax Planning Service (PITPS)

Praetura Inheritance Tax Planning Service (the “Service”) is an investment solution that aims to provide individual investors with 100% relief from inheritance tax after two years. The Service invests in private trading companies, including Quay Street Trading Ltd, which have a conservative trading strategy focused on lending to UK SMEs.

We select companies that we expect to qualify for Business Relief (BR), a government-approved relief from inheritance tax. Provided the investment has been held for at least two years at the time of death, it can be left to their beneficiaries free of inheritance tax.

Targeting a Steady Return

The companies we invest in target a minimum 4.5% growth per annum over the long term for investors.

Flexible Access

Built-in flexibility, so you can top up your investment or set up ad hoc or regular withdrawals at any time, if your circumstances change.

2-Year Qualifying Period

It is intended that an investment in the Service will be free from inheritance tax, if held for at least two years and at the point of death.

Alignment of Interests

We’ll only take our annual management charge after the investor or their beneficiaries ask us to sell shares. And we won’t take our full annual management charge if the growth target isn’t met.

Independently Verified

The Praetura Inheritance Tax Planning Service has been reviewed by independent research providers.

What Makes PITPS different

A Differentiated Strategy

The Service is differentiated within the BR qualifying peer group by not having any renewable energy or property lending within its trading strategy.

Consistent Returns

The Service has delivered its 4.5% return target since inception.

A Strong Track Record

The lending teams within the Service are highly experienced having advanced over £770m to SMEs with less than 0.1% of capital write-off since 2013.

Fee Deferral

We won’t take our annual management charge until the 4.5% growth target has been met.

Download our documentation

Information Memorandum

PITPS Brochure

Application Form Advised

PITPS Overview

KID

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FAQs

Initial:	Initial fee	2%	of amount subscribed
Ongoing	Annual management fee	0.5% (plus VAT)	deferred until shares are sold
	Dealing	1%	on entry and exit
	Performance fee	None

The private trading companies are responsible for their operating costs including audit, directors' and administration fees. Praetura Ventures may receive transaction, administration, monitoring and business support fees from trading companies. trading companies.

An investment in the Service carries risk and may not be suitable for all investors. Investors can only invest in the Service through a financial adviser who has assessed that an investment in the Service is suitable.

Past performance: Past performance is no indication of future results and share prices and their values can go down as well as up.

Tax reliefs are not guaranteed: Tax reliefs depend on individuals’ personal circumstances and minimum holding periods, and may be subject to change.

Capital at risk: An investment in smaller companies is likely to be higher risk than other investments. Investors’ capital may be at risk and investors may get back less than their original investment.

Long-term investment: An investment in the Service should be considered a long-term investment.

Potentially illiquid investment: Private trading company shares are illiquid. They are characterised by significant spreads and low trading volumes. It may prove difficult for investors to realise immediately or in full proceeds from the sale of such shares.