Downing IHT Income Fund 4 LLP

Introduction

Downing IHT Income Fund 4 provides investors with the opportunity to obtain full IHT relief after only two years by owning a share of asset-backed businesses (e.g. hotels, health clubs, care homes, pubs, property development, renewable energy businesses, etc).

Downing's strategy should enable Investors to maintain control of their assets (no need for trusts or to gift assets to obtain IHT relief) and to access 50% of their cash within two months of a request, with the balance available in the January following each year end (being September 30th), subject to liquidity.

Subscribers should note that these are targets and are not guaranteed.

Closing date extended to 29 June 2012

The closing date for Downing IHT Income Fund 4 has been extended to 29 June 2012 (from 30 April 2012).

How to apply

In order to invest please read the Information Memorandum and then complete the Application Form and return it to Downing:

• Information Memorandum
• Application Form

Investor Guide, Reviews & Suitability Paragraphs

• Adviser Guide
• Tax Efficient Review
• Suitability Paragraphs

Key points

• IHT relief: to provide Subscribers with the opportunity to obtain 100% exemption from IHT after two years on their Subscription to the Fund.
  
  
• Control: to allow Subscribers to retain ownership of their share of the Fund's assets (no need to use trusts or to gift assets to obtain IHT relief).
  
  
• Regular distributions: to distribute 4 pence per annum per Unit (the first bi-annual distribution is payable in July 2012).
  
  
• Capital preservation: to focus on, but not be limited to, owning and operating asset-backed businesses (such as hotels, health clubs and care homes, etc.), property development and to develop and operate renewable energy businesses.
  
  
• Downside protection insurance: to provide an insurance policy, which has been put in place with the aim of helping to preserve the value of subscriptions in the event of death before the age of 85. This policy has no exclusions for pre-existing medical conditions, no need for medical questionnaires, and is at no additional cost to members.
  
  
• Exit: to provide access to 50% of Subscribers' cash within two months of a request, with the balance available in the January following each year end (being September 30th). There are no exit charges or penalties.

Applicants should note that the Fund's objectives are not guaranteed.