Protecting Wealth
Across Generations
Qualifying investment may be free from Inheritance Tax after two years
Inheritance Tax can significantly reduce the wealth passed on to the next generation.
More families are finding that the value of their property, savings and investments may leave their estate exposed to Inheritance Tax.
Without suitable planning, tax may be charged at up to 40% on the value of an estate above the available allowances.
The right approach depends on your circumstances, including how much control and access you want to retain over your wealth.
The Inheritance Tax Challenge
Business Relief is a long-established form of Inheritance Tax relief, first introduced in 1976 to encourage investment in qualifying UK businesses.
In practical terms, some or all of a qualifying investment may be free from Inheritance Tax 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, potentially increasing the survivor’s allowance to £5 million.
A key attraction is that the investment remains in your name. Unlike gifting or certain trust arrangements, you retain ownership and may be able to access your capital if your circumstances change, subject to liquidity and the terms of the investment.
1
A shorter route to inheritance tax relief
TWO YEARS TO ACHIEVE INHERITANCE TAX RELIEF
Business Relief investments can qualify after two years, compared with the seven-year period commonly associated with making outright gifts.
2
Greater flexibility and control
YOUR WEALTH REMAINS YOURS
Unlike gifting or the use of certain trusts, you continue to own the investment and can make decisions about it as your circumstances change over time.
3
Investing in the UK economy
CAPITAL SUPPORTING REAL BUSINESSES
Business Relief investments provide capital to qualifying UK trading businesses across areas such as renewable energy, property development and specialist asset-backed lending.
The Albatross Invest Legacy Fund gives eligible investors access to the specialist asset-backed lending experience of Albatross Lending Group.
The Fund provides short-duration lending to UK property developers and established SMEs. It aims to generate consistent returns while seeking to qualify for Business Relief after the relevant two-year holding period.
Investors can choose between Defensive, Growth, and Valiant portfolio options, or a combination of the three, depending on their objectives and appetite for risk.
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The Fund offers three portfolio options: Defensive, Growth and Valiant. Each uses the same specialist asset-backed lending strategy but provides a different balance between target return, reserve support and potential upside.
The Growth and Defensive Portfolios each operate a return reserve designed 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 reserve. Instead, 50% of any excess return is allocated to investors, offering greater participation in stronger periods but with no reserve available to support returns 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.