Client planning scenarios

Supporting good outcomes with tax-efficient investments

Our planning scenarios

Tax-efficient investments could help you meet the needs of a wide variety of clients. In each scenario below, you’ll meet an example client and learn about their needs and circumstances. Then you’ll see how a tax-efficient investment could be used to achieve better outcomes. This may help you develop appropriate strategies for your clients. Please bear in mind that nothing here should be viewed as advice. Any suitability decisions should be based on a comprehensive review of your client’s objectives, needs and attitude towards risk.

Consumer Duty puts emphasis on showing the value that you're delivering. And tax-efficient investments can add significant value to a client's financial planning.

Dr Matthew Connell Director of Policy and Public Affairs, PFS

The client scenarios

Business Relief

Enterprise Investment Scheme

Venture Capital Trusts

Estate planning for clients who want to retain access to capital

Estate planning for clients who have a power of attorney in place

Estate planning for clients who want an inheritance tax-efficient ISA

Estate planning for clients who’ve sold a business in the last three years

Estate planning for clients who worry it’s too late

Estate planning for clients who want to settle assets into trust

Estate planning for clients with a loan trust in place

Clients who have inherited a spouse’s ISA

Clients looking to invest in a diversified portfolio of early-stage companies

Sportsperson investing tax-efficiently in high growth opportunities

Ex-business owners investing for growth and planning for inheritance tax

Clients selling a buy-to-let property and targeting a tax-free income

Clients looking for high growth investment opportunities

Spotted anyone familiar?

If you’ve got a client in mind, we can help. Just put your details in here and we’ll call you to discuss their case in more detail.

Find your local contact

If you'd rather get in touch with us, you can find your local Business Development Manager's information here.

Clients who are landlords looking for a tax-efficient income stream

Clients in the medical profession looking to invest for retirement

Clients looking to extract money from a business tax efficiently

Financial Adviser Martin Cliffe shares how tax-efficient investments have helped add value to his business owning clients.

Explore each scenario. Do they resonate with a client you have? You can use the filters if you're interested in a specific tax-efficient investment.

Carol is aged 86 with a large estate. She’s worried about unexpected care costs and is reluctant to gift. View scenario

Louise is worried that her child’s marriage will end in divorce, and wants control over what will happen to her assets. View scenario

Vijay is an IT contractor who owns a limited company. He wants to pay himself a sizeable dividend and is concerned about taxation. View scenario

Michael is an experienced Venture Capital Trust investor who wishes to target high growth tax efficiently. View scenario

Andrea is on the salary-linked NHS pension scheme. She's looking for additional ways to tax efficiently invest for the future. View scenario

Barbara and Malcolm have a power of attorney in place and an estate facing an inheritance tax liability. View scenario

Isiah is a successful sportsperson seeking growth and to make use of valuable tax reliefs. View scenario

Peter has a large ISA pot that’s subject to inheritance tax. He wants to plan for inheritance tax but keep the benefits of the ISA wrapper. View scenario

Alan recently sold his business and wants to leave the proceeds to his daughters free of inheritance tax. View scenario

Harold worries that in his 90s it’s too late to plan for inheritance tax. View scenario

Jin recently sold a business and has both inheritance tax and capital gains tax considerations. View scenario

Sylvia inherited her spouse’s ISA. She wants to plan for inheritance tax to leave as much of her estate to her children as possible. View scenario

Bobbie has sold an additional property for a gain. She wants to manage capital gains tax and target a tax-free income. View scenario

Tony has a loan trust in place. He's concerned about the inheritance tax on the loan repayments from the trust. View scenario

Daniel and Helen earn an income from buy-to-let properties. They’d like to invest the rental income tax-efficiently. View scenario

David is a high earner who wants to target high growth and support early-stage businesses. View scenario

Tax-efficient investments explained

Learn more about tax-efficient investing and how we can help

What is Business Relief?

Business Relief (BR) is an established relief that allows certain investments to be left to loved ones free from inheritance tax. Compared to options like gifting, it can offer a faster solution to inheritance tax and doesn’t put capital permanently out of reach. Learn more about BR

Venture Capital Trusts invest in a diversified portfolio of early-stage companies. Investors benefit from the VCT owning small stakes in a large number of companies across different sectors. Learn more about VCTs

What are Venture Capital Trusts?

EIS typically appeals to experienced investors who want to back companies with high growth potential. Investors can claim generous tax reliefs because of the risks involved, which include loss relief when an underlying investment returns less than they invested. Learn more about EIS

What is the Enterprise Investment Scheme?

Answer two questions about your client's investment and tax objectives and we'll suggest potential investments. Use the tool

What tax-efficient investment should I consider for my client?

The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest.

Risks to bear in mind

Capital at risk

VCT, smaller and unquoted company shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Volatility and liquidity

Tax reliefs depend on VCTs maintaining their qualifying status or portfolio companies maintaining their BR- or EIS-qualifying status.

Qualification status

Tax treatment depends on individual circumstances and could change in the future.

Tax treatment

Clear filters

View scenario

Tax treatment depends on individual circumstances and could change in the future.

Tax treatment

Tax reliefs depend on VCTs maintaining their qualifying status or portfolio companies maintaining their BR- or EIS-qualifying status.

Qualification status

VCT, smaller and unquoted company shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Volatility and liquidity

The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest.

Capital at risk

Risks to bear in mind

Answer two questions about your client's investment and tax objectives and we'll suggest potential investments. Use the tool

What tax-efficient investment should I consider for my client?

What is the Enterprise Investment Scheme?

What are Venture Capital Trusts?

What is Business Relief?

Tax-efficient investments explained

Learn more about tax-efficient investing and how we can help

Find your local contact

If you'd rather get in touch with us, you can find your local Business Development Manager's information here.

If you’ve got a client in mind, we can help. Just put your details in here and we’ll call you to discuss their case in more detail.

Spotted anyone familiar?

Estate planning for clients who want to retain access to capital

View scenario

Business Relief

Carol is aged 86 with a large estate. She’s worried about unexpected care costs and is reluctant to gift.

Enterprise Investment Scheme

Venture Capital Trusts

Estate planning for clients who've sold a business in the last 3 years

Alan recently sold his business and wants to leave the proceeds to his daughters free of inheritance tax.

View scenario

Estate planning for clients who have a power of attorney in place

Barbara and Malcolm have a power of attorney in place and an estate facing an inheritance tax liability.

View scenario

Peter has a large ISA pot that’s subject to inheritance tax. He wants to plan for inheritance tax but keep the benefits of the ISA wrapper.

Estate planning for clients who want an inheritance tax-efficient ISA

View scenario

Harold worries that in his 90s it’s too late to plan for inheritance tax.

Estate planning for clients who worry it's too late

View scenario

Louise is worried that her child’s marriage will end in divorce, and wants control over what will happen to her assets.

Estate planning for clients who want to settle assets into trust

View scenario

Jin recently sold a business and has both inheritance tax and capital gains tax considerations.

Ex-business owners investing for growth and planning for inheritance tax

View scenario

Sylvia inherited her spouse’s ISA. She wants to plan for inheritance tax to leave as much of her estate to her children as possible.

Estate planning for clients with a loan trust in place

View scenario

Tony has a loan trust in place. He's concerned about the inheritance tax on the loan repayments from the trust.

Clients who have inherited a spouse’s ISA

Tax treatment depends on individual circumstances and could change in the future.

Tax treatment

Tax reliefs depend on VCTs maintaining their qualifying status or portfolio companies maintaining their BR- or EIS-qualifying status.

Qualification status

VCT, smaller and unquoted company shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Volatility and liquidity

The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest.

Capital at risk

Risks to bear in mind

Answer two questions about your client's investment and tax objectives and we'll suggest potential investments. Use the tool

What tax-efficient investment should I consider for my client?

What is the Enterprise Investment Scheme?

What are Venture Capital Trusts?

What is Business Relief?

Tax-efficient investments explained

Learn more about tax-efficient investing and how we can help

Find your local contact

If you'd rather get in touch with us, you can find your local Business Development Manager's information here.

If you’ve got a client in mind, we can help. Just put your details in here and we’ll call you to discuss their case in more detail.

Spotted anyone familiar?

View scenario

Vijay is an IT contractor who owns a limited company. He wants to pay himself a sizeable dividend and is concerned about taxation.

Clients looking to extract money from a business tax efficiently

Enterprise Investment Scheme

Venture Capital Trusts

Business Relief

View scenario

Andrea is on the salary-linked NHS pension scheme. She's looking for additional ways to tax efficiently invest for the future.

Clients in the medical profession looking to invest for retirement

View scenario

Bobbie has sold an additional property for a gain. She wants to manage capital gains tax and target a tax-free income.

Clients selling a buy-to-let property and targeting a tax-free income

View scenario

Daniel and Helen earn an income from buy-to-let properties. They’d like to invest the rental income tax-efficiently.

Clients who are landlords looking for a tax-efficient income stream

Tax treatment depends on individual circumstances and could change in the future.

Tax treatment

Tax reliefs depend on VCTs maintaining their qualifying status or portfolio companies maintaining their BR- or EIS-qualifying status.

Qualification status

VCT, smaller and unquoted company shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Volatility and liquidity

The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest.

Capital at risk

Risks to bear in mind

Answer two questions about your client's investment and tax objectives and we'll suggest potential investments. Use the tool

What tax-efficient investment should I consider for my client?

What is the Enterprise Investment Scheme?

What are Venture Capital Trusts?

What is Business Relief?

Tax-efficient investments explained

Learn more about tax-efficient investing and how we can help

Find your local contact

If you'd rather get in touch with us, you can find your local Business Development Manager's information here.

If you’ve got a client in mind, we can help. Just put your details in here and we’ll call you to discuss their case in more detail.

Spotted anyone familiar?

View scenario

Isiah is a successful sportsperson seeking growth and to make use of valuable tax reliefs.

Sportsperson investing tax-efficiently in high growth opportunities

Enterprise Investment Scheme

Venture Capital Trusts

Business Relief

View scenario

Michael is an experienced Venture Capital Trust investor who wishes to target high growth tax efficiently.

Clients looking to invest in a diversified portfolio of early-stage companies

View scenario

Jin recently sold a business and has both inheritance tax and capital gains tax onsiderations.

Ex-business owners investing for growth and planning for inheritance tax

View scenario

Bobbie has sold an additional property for a gain. She wants to manage capital gains tax and target a tax-free income.

Clients selling a buy-to-let property and targeting a tax-free income

View scenario

David is a high earner who wants to target high growth and support early-stage businesses.

Clients looking for high growth investment opportunities

Clients who want to reduce their income tax bill

Anthony is a higher rate tax payer with significant pension and ISA investments. View scenario

View scenario

Anthony is a higher rate tax payer with significant pension and ISA investments.

Clients who want to reduce their income tax bill

The client scenarios

Clients who want to extract money from their pension

Kate is looking to extract money from her pension in a tax-efficient way. View scenario

View scenario

Kate is looking to extract money from her pension in a tax-efficient way.

Clients who want to extract money from their pension

Financial Planner Kirsty Coldicott talks to us about VCTs – how she uses them for her clients and why she feels they're relevant now.

Financial Adviser Martin Cliffe shares how tax-efficient investments have helped add value to his business owning clients.