Case Study – Conservative Retiree Planning for Inheritance Using EIS

Robert is 68, retired, with an estate valued at just over £2 million. He has sufficient pension income to cover his lifestyle and no longer needs to take significant investment risk to meet day-to-day spending needs.

With inheritance tax charged at 40%, Robert is concerned about the potential tax burden his family could face. He is seeking a way to reduce this exposure while retaining some long-term growth potential within his portfolio.

Why Download the Case Study?

If you’re considering EIS as part of an inheritance and later-life tax-planning strategy, this case study provides essential clarity.

Inside, you’ll find:

• A clear breakdown of Robert’s inheritance tax exposure before EIS

• How 30% EIS income tax relief can offset substantial ongoing tax liabilities

• How Business Relief can remove qualifying EIS investments from an estate after two years

• How a £500,000 EIS investment could reduce IHT exposure by £200,000

• How EIS can complement pensions and other later-life planning strategies

• How growth potential and tax efficiency can be balanced in retirement

• The realistic risks, timelines and liquidity constraints investors must understand

This is a practical, numbers-led guide designed to support informed decision-making for estate and succession planning.

A Practical Guide to EIS in the Real World

This case study is provided for illustrative and informational purposes only and does not constitute financial, tax or investment advice.

It offers a transparent, worked example of how EIS can be used as part of a long-term, tax-efficient estate-planning strategy, when used appropriately and with full awareness of the risks involved.

Download the case study to explore Robert’s inheritance tax position in detail and understand how EIS works in practice.