Warning: file_get_contents(/nas/content/live/octgrpdevnew/wp-content/themes/investments/dist/scripts/headScripts.js): Failed to open stream: No such file or directory in /nas/content/live/octgrpdevnew/wp-content/themes/investments/template-parts/personalisation-modal.php on line 19
Are you a financial adviser?
The information provided on this website is intended for UK financial advisers, wealth managers and paraplanners at firms authorised by the Financial Conduct Authority to carry out regulated financial activities.
Please be aware that some of our products are high risk, and you should read the risks associated with each product before deciding whether to recommend them to a client. You’ll find the risks on the relevant product webpage and on our guide to risks page.
We do a lot of things, but we don’t offer investment, tax or legal advice.
Please confirm you are a financial adviser.
You will be redirected to the investor website
None of the information provided is investment or tax advice and we always recommend you speak to a financial adviser before investing.
Some of our products are high risk and you should read the associated risks before deciding whether to invest. These can be found on the relevant product web pages and in our guide to risks.
Please confirm you have read the information above.
This website is intended for retail investors
None of the information provided is investment or tax advice and we always recommend you speak to a financial adviser before investing.
Some of our products are high risk and you should read the associated risks before deciding whether to invest. These can be found on the relevant product web pages and in our guide to risks.
Please confirm you have read the information above.
Important information for institutional investors
This section of the website is intended for the sole use of UK-based institutional investors. Before accessing the site, please confirm you meet the criteria in this disclaimer and are happy to proceed on this basis.
The content of this website is provided for informational purposes only and is not intended to be investment advice or solicitation to buy or sell any securities or engage in any other transaction.
Institutional investors should have professional experience of participating in unregulated schemes. Participation in these schemes will put investor capital at risk and will be illiquid.
More detailed information on the specific risks of a particular fund or strategy will be available in the offer document or prospectus, or available on request.
By entering this website you agree to our terms and conditions.
Please confirm you have read and agreed to the information above.
Corporate Inheritance Tax planningWhen a company has too much cash, it can affect its ability to be free from inheritance tax. But companies have options.
FP Octopus UK Future Generations FundWe’re targeting long-term capital growth by focusing on investing in companies, aligned with our sustainable investment themes.
Corporate Inheritance Tax planningWhen a company has too much cash, it can affect its ability to be free from inheritance tax. But companies have options.
FP Octopus UK Future Generations FundWe’re targeting long-term capital growth by focusing on investing in companies, aligned with our sustainable investment themes.
Corporate Inheritance Tax planningWhen a company has too much cash, it can affect its ability to be free from inheritance tax. But companies have options.
Venture Capital Trusts
Venture Capital TrustsTo find out more information Click here
Octopus Future Generations VCTInvesting in businesses that are helping to build a sustainable planet, empower people, or revitalise healthcare.
Octopus Titan VCTInvestments in tech-enabled businesses with high growth potential.
FP Octopus UK Future Generations FundWe’re targeting long-term capital growth by focusing on investing in companies, aligned with our sustainable investment themes.
Corporate Inheritance Tax planningWhen a company has too much cash, it can affect its ability to be free from inheritance tax. But companies have options.
Understanding the tax implications when the recipient of EIS shares isn’t married to the original investor.
When shares are gifted
When investors gift shares to beneficiaries that aren’t spouses, it’s considered a sale of shares for tax purposes.
Tax implications of the gift for the original investor
Tax implications for the recipient
Income tax relief
Where shares are transferred within three years of investment, income tax relief claimed is repayable.
No implications after gift.
Capital gains tax relief
Where shares are transferred within three years of investment, growth will be subject to capital gains tax.
Any growth in value after transfer is no longer from from capital gains tax.
Loss relief
If the shares have fallen in value between investment and gift, loss relief can be claimed against income or gains.
Loss relief is available against capital gains only. The loss is based on the fall in value between the date of gift to the date of sale.
Capital gains deferral relief
Deferred gains become chargeable immediately.
No implications after transfer.
Inheritance tax relief via BPR
If the investor dies within seven years of making the gift, inheritance tax may be payable. However, if the investor held the shares for at least two years before making the gift and the recipient still owns them when the investor dies, no inheritance tax is due.
The shares will need to be held for a further two years to be free from inheritance tax as part of the recipient’s estate.
When shares are inherited
Tax implications of transferring shares when the original investor dies.
Tax implications for the original investor on death
Tax implications for the recipient
Income tax relief
No implications – income tax relief remains even if death is within three years.
No implications after transfer.
Capital gains tax relief
No implications – growth to the date of death is tax-free, even if the death is within three years of investment.
Any growth in value after the transfer is no longer free from capital gains tax.
Loss relief
No implications.
Loss relief is available against capital gains only. The loss is based on the fall in value between the date of death and the date of sale.
Capital gains deferral relief
No implications – deferred gains are eliminated on death.
No implications after transfer.
Inheritance tax relief via BPR
The shares will be free from inheritance tax provided the shares have been held for two years on death.
The shares will need to be held for a further two years to be free from inheritance tax as part of the recipient’s estate.