Specialist Business Relief for Estate Planning
Combining Business Relief planning with short-duration, asset-backed lending
1
Specialist lending focus
INVESTING WITHIN OUR AREA OF EXPERTISE
The Fund focuses on short-duration, asset-backed lending rather than allocating capital across a broad range of unrelated industries.
2
Short-duration capital cycle
REGULAR REPAYMENT AND REDEPLOYMENT
Underlying loans are structured over relatively short periods, with capital and income returning as borrowers repay.
3
Tangible security
SUPPORTED PRINCIPALLY BY UK PROPERTY
Lending is supported principally by UK property, with emphasis placed on valuation, loan-to-value, legal security and a clear route to repayment.
4
Supporting the UK economy
CAPITAL FOR DEVELOPERS AND SMEs
Investor capital supports UK property developers and established SMEs undertaking development, refurbishment and other productive business activity.
Business Relief can provide a valuable estate-planning option for clients who want to reduce a potential Inheritance Tax liability while retaining ownership of their capital.
A qualifying investment may become eligible for relief once it has generally been held for at least two years and remains qualifying.
From 6 April 2026, 100% relief may apply to up to £2.5 million of qualifying business and agricultural property per person. Unused allowance may be transferred to a surviving spouse or civil partner.
For advisers, the key considerations include suitability, capacity for loss, liquidity requirements, investment horizon and the client’s wider estate-planning objectives.
The Albatross Invest Legacy Fund is deliberately focused on short-duration, asset-backed lending.
Rather than allocating capital across unrelated sectors, the Fund draws on the specialist origination, underwriting and portfolio-management experience that Albatross Lending Group has developed since 2020.
The strategy provides lending to UK property developers and established SMEs, supported principally by UK property. Each opportunity is assessed with a focus on security, loan-to-value, borrower quality and a clearly identified route to repayment.
As loans repay, capital and income can return to the portfolio for potential redeployment, creating a regular cycle of underwriting, monitoring and repayment.
This focused approach allows the team to remain within its area of expertise while supporting productive activity across the UK economy.
The Fund offers three portfolio options: Defensive, Growth and Valiant, each designed to provide a different balance between target return, reserve support and potential upside.
The Growth and Defensive Portfolios each operate a return reserve intended to reduce fluctuations in investor returns. Once portfolio costs and the target return have been met, 50% of any excess return is allocated to the reserve.
The Growth Portfolio reserve can build to 3% of portfolio assets, while the Defensive Portfolio reserve can build to 5%. During weaker periods, the available reserve may be used to support the relevant target return.
The Valiant Portfolio does not operate a return reserve. Instead, 50% of any excess return is allocated to the investor, providing greater upside participation but with less support during weaker periods.
Illustrative Example: Growth portfolio targeting 6% per annum
We created Albatross Invest to give individuals and families a clearer way to approach Inheritance Tax planning without permanently giving their wealth away.
The Albatross Legacy Trading Fund combines the potential estate-planning benefits of Business Relief with a specialist investment strategy designed around tangible assets and disciplined risk management.
Our aim is to help investors preserve more of their wealth for future generations while retaining ownership and potential access to their capital.
Blake Anthony Reddy
Managing Director, Albatross Invest
The Fund draws on the origination network, underwriting discipline and lending experience that Albatross Lending Group has developed since 2020.
We focus on short-duration lending to UK property developers and established SMEs, supported principally by UK property. Every opportunity is assessed with a strong emphasis on security, loan-to-value and a clear route to repayment.
The same principles that guide our lending business underpin the Albatross investment approach.
Lewis Casserley and Jordan Fearnley-Brown
Co Founders & Principals, Albatross Lending Group
Investor Brochure
A clear guide to Inheritance Tax, Business Relief and the Albatross Invest Legacy Fund, including how the Fund works, the available portfolio options and the key risks to consider.
Investor Application Form
The documents required to apply for the Albatross Invest Legacy Fund, together with guidance on completing and submitting the application.
Suitability Report Support Guide
Suggested wording and key considerations to help advisers explain why the Albatross Invest Legacy Fund may be suitable for a particular client.
Inheritance Tax planning is often most challenging where clients want to reduce a potential liability without permanently giving away capital.
Many clients are uncomfortable with outright gifting or structures that may reduce their flexibility and access to wealth.
Business Relief can offer an alternative for suitable clients who are prepared to accept investment risk and want to retain ownership of the investment.