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IFAs, wealth managers or other FCA regulated persons

I am an authorised adviser in respect of investments my clients may wish to make through Downing LLP.

 I make this statement so that I can receive promotional communications relating to non-readily realisable securities as an adviser who specialises in advising on investments. I confirm that I am sufficiently qualified to provide clients with advice about the suitability of Downing’s investments.

By clicking confirm, I have read and agreed with these terms and conditions

I have taken advice from an authorised adviser in respect of any investments I may wish to make through Downing LLP.

I make this statement so that I can receive promotional communications relating to non-readily realisable securities as an advised investor. I declare that I qualify as an advised investor because:

(a) I am already a client of a regulated firm, such as an Independent Financial Adviser or Wealth manager; (“my financial adviser”); and

(b) My financial adviser will advise my about whether any investment are suitable where I viewed the investment details through Downing’s website.

I accept that the investments to which the promotions will relate may expose me to a significant risk of losing all of the money or other property invested.

By clicking confirm, I have read and agreed with these terms and conditions

I confirm that one or more of the following criteria applies to me.

1) I have a total annual income or £100,000 or more during the last 12 months;

2) I have net assets of £250,000 or more (not including my primary residence, or assets due under an insurance contract, or pension or termination benefits).

I make this statement so that I can receive promotional communications which are exempt from the restriction on promotion of non-readily realisable securities. The exemption relates to certified high net worth investors and I declare that I qualify as such because at least one of the following applies to me:

(a) I had, throughout the financial year immediately preceding the date below, an annual income to the value of £100,000 or more;

(b) I held, throughout the financial year immediately preceding the date below, net assets to the value of £250,000 or more.

Net assets for these purposes do not include:

(i) the property which is my primary residence or any loan secured on that property;

(ii) any rights of mine under a qualifying contract of insurance; or

(iii) any benefits (in the form of pensions or otherwise) which are payable on the termination of my service or on my death or retirement and to which I am (or my dependants are), or may be, entitled.

I accept that the investments to which the promotions will relate may expose me to a significant risk of losing all of the money or other property invested. I am aware that it is open to me to seek advice from someone who specialises in advising on investments.

By clicking confirm, I have read and agreed with these terms and conditions

I confirm that one or more of the following criteria applies to me:

1) I have been a director of a company with an annual turnover of £1 million or more in the last 12 months;  

2) I have made more than one investment in an unlisted company in the last year

3) I have been a member of a group of business angels for at least 6 months

  4) I have worked in the finance industry in an active professional capacity, financing small and medium firms in the last 24 months.

I declare that I am a self-certified sophisticated investor for the purposes of the non-readily realisable securities. I understand this means:

(a) I can receive promotional communications made by a person who is authorised by the Financial Conduct Authority which relate to investment activity in non-readily realisable securities;

(b) the investments to which the promotions will relate may expose me to a significant risk of losing all of the property invested I am a self-certified sophisticated investor because at least one of the following applies:

(i) I am a member of a network or syndicate of business angels and have been so for at least the last six months prior to the date below;

(ii) I have made more than one investment in an unlisted company in the two years prior to the date below;

(iii) I am working, or have worked in the two years prior to the date below, in a professional capacity in the private equity sector, or in the provision of finance for small and medium enterprises;

(iv) I am currently, or have been in the two years prior to the date below, a director of a company with an annual turnover of at least £1 million.

I accept that the investments to which the promotions will relate may expose me to a significant risk of losing all of the money or other property invested. I am aware that it is open to me to seek advice from someone who specialises in advising on investments.

By clicking confirm, I have read and agreed with these terms and conditions

I agree to invest no more than 10% of my savings (including shares, bonds, ISAs and property, excluding my primary residence) into investments that cannot be easily sold.

  I make this statement so that I can receive promotional communications relating to non-readily realisable securities as a restricted investor. I declare that I qualify as a restricted investor because:

(a) in the 12 months preceding the date below, I have not invested more than 10% of my net assets in non-readily realisable securities; and

(b) I undertake that in the 12 months following the date below, I will not invest more than 10% of my net assets in non-readily realisable securities.

Net assets for these purposes do not include:

(a) the property which is my primary residence or any money raised through a loan secured on that property;

  (b) any rights of mine under a qualifying contract of insurance; or

  (c) any benefits (in the form of pensions or otherwise) which are payable on the termination of my service or on my death or retirement and to which I am (or my dependants are), or may be entitled.

I accept that the investments to which the promotions will relate may expose me to a significant risk of losing all of the money or other property invested. I am aware that it is open to me to seek advice from an authorised person who specialises in advising on non-readily realisable securities.

By clicking confirm, I have read and agreed with these terms and conditions

Downing Estate Planning Service

Full IHT relief on subscription after only two years by investing in a portfolio of businesses trading from freehold premises and/or renewable energy businesses through investments that should qualify for Business Relief. Please read the key risks below.

Introduction

Introduction

The Service aims to preserve investors' capital by focusing on businesses in two distinct sectors, which we believe are lower risk than some other tax efficient sectors:

  • Businesses trading from freehold premises: These businesses provide a level of protection compared to companies with no tangible assets because, in the event of a failure of a business, there should still be some value in the freehold property.
  • Renewable energy businesses: These businesses usually benefit from government-backed subsidies that provide an income that is capable of being forecast with a high degree of certainty, which should help to manage risk.

 

Past performance

For past performance information, including Factsheets and the latest available share prices, please click here. Please remember, past performance is not a reliable indicator of future results.

 

Two ways to help protect your assets

We understand that when it comes to estate planning, preserving your assets for your beneficiaries is key. That’s why we’ve arranged two group policies:

  • Standard – Downside Protection Cover: this policy is designed to reduce the impact of loss to you during the first two years before the investment qualifies for IHT relief. In the event of death under the age of 90, it covers a loss in value of up to 20% on your net initial investment – with no medical questionnaires or exclusions for pre-existing conditions, and at no extra cost.
  • Optional – Life Cover: this policy is designed to mitigate the effect of IHT for the first two years before IHT relief begins for those under the age of 85 (from the date shares are acquired). It covers 40% on the original gross investment (which would be payable to HMRC) upon death within the first two years, subject to conditions. This is an option and is subject to higher fees as set out in the Product Literature.
Martin Churchill, Tax Efficient Review
The risk profile is designed to be relatively low and the strategy is to produce stable income and modest capital gains over time

Key points

The Service has been designed with the following key features:

  • Take advantage of the chance to mitigate IHT liability through Business Relief
  • Target capital growth of 4% per annum over the medium term (this is a target and is not guaranteed)
  • Option to receive distributions (paid six-monthly at a level set by the investor)
  • Monthly access to capital with no penalties on exit (subject to liquidity)

Subscription amount

Minimum subscription: £50,000Maximum subscription: no maximum

Method of payment for application

Payments for applications can be made by cheque, made payable to:

Thompson Taraz Downing Client A/C re Downing Estate Planning, or by electronic bank transfer using the payment details below.

Sort Code:
16-01-09

How to apply

If you would like to invest, please first read the Brochure and Terms & Conditions before completing an Application Form.

Key risks

The key risks are set out below. Please read the Brochure for a full list of risk factors:

  • Capital is at risk: the value of investments and the income derived from them may go down as well as up and investors may not get back the full amount invested.
  • Tax reliefs are not guaranteed: the IHT relief is described in accordance with our interpretation of current legislation, rules and practice, which are subject to change in the future, personal circumstances and the Service’s underlying investments continuing to undertake IHT-qualifying trades.
  • The Life Cover policy is subject to conditions: if the conditions are not met in full then the policy will not pay out. The full terms of the policy should be read carefully, including the exclusions in the Terms & Conditions document before applying to ensure eligibility.
  • Downside Protection Cover risk: the insurance policy is a Downing group policy, paid for by Downing. It is renewable on 30 September each year and there is no guarantee that it will remain in place throughout the term of an investor's investment.
  • You cannot rely on past performance: past performance is not a guide to future performance and there is no guarantee that the Service’s objectives will be met.
  • Your shares may be difficult to sell: although the Service will seek to provide access to funds on a monthly basis, in the event of substantial demand, there could be a delay because the investments made through the Service will be in unquoted companies, the shares of which are less liquid than listed shares. Such investments are also considered to be higher risk than securities listed on the London Stock Exchange.
  • Asset-backed specific risks: in the event of a failure of an asset-backed business, the value of the freehold property contained within a company may be worth significantly less than cost, particularly where it is considered by potential purchasers that the trade previously undertaken is no longer viable or that alternative uses for the property are limited or unfeasible.
  • Renewable energy specific risks: it is intended that the renewable energy businesses will typically benefit from government backed subsidies. However, changes to legislation regarding subsidies could reduce the revenue streams of those IHT Companies and, therefore, the returns to investors.

Important Notice

Investing in our products will place your capital at risk and you may not get back the full amount invested. Any tax treatment may be subject to change and the availability and value of the reliefs depend on the individual circumstances of each investor. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status.

Further information can be found at HMRC’s website. Neither past performance or forecasts are reliable indicators of future results and should not be relied upon. Unquoted or smaller company shares are likely to have higher price fluctuations and are likely to be more difficult to sell than shares quoted on the London Stock Exchange Official List. Website content is not intended to constitute investment, tax or legal advice. We recommend you seek independent advice before investing in any of our products.

Important Notice

Downing’s investments place your capital at risk and you may not get back the full amount invested. Past performance and forecasts are not a reliable guide to future results. Tax treatment may be subject to change and depends on individual circumstances. Smaller company shares are likely to have higher volatility and liquidity risks than other types of main market listed instruments. We recommend that you seek professional independent financial advice before investing. We do not offer investment or tax advice.

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