Estate Planning

Passing wealth on shouldn't mean giving up returns.

An investment that targets Business Relief, so you can plan for inheritance tax while keeping access.
The Freyr Estate Planning Service

Help more of what you've built reach the people you built it for.

You've worked hard for what you have, so you shouldn't have to choose between enjoying it and thinking about what happens to it. The Freyr Estate Planning Service is designed to help ease the inheritance tax your family could otherwise face. It targets qualification for Business Relief, which could mean the tax question is addressed in two years.

Your money stays invested in the meantime and aims to grow. We target a net return of 6.5% a year, whilst you keep access and control throughout, and there's no complicated legal structure to set up, so it's a decision that's easier to act on than to keep putting off.

WHAT IS BUSINESS RELIEF?
Business Relief is a form of inheritance tax relief that has existed for decades. Money invested in a qualifying business, or shares in one, may fall outside your taxable estate, provided it's held for at least two years and still held at death. Unlike gifting or trusts, you keep access and stay in control, and the qualifying period is two years rather than gifting's seven.
01
Sooner than gifting.
Targets Business Relief, so your investment may fall outside your estate for inheritance tax after two years.
02
Aims to keep growing.
Targets a net return of 6.5% a year, allowing you to do more than pass existing wealth on.
03
Still yours.
You keep access and control. Ask to take money out each quarter, because life doesn't always follow the plan.
How it works

The return doesn't come from the stock market.

Freyr invests in Regatta Financial Solutions, an unlisted specialist lender.

Most investments people know work by buying shares that are listed and traded, and hoping the market prices them higher over time. This one works differently, it's called private credit. Your money buys shares in Regatta, a lending company that isn't listed on any stock market. Regatta lends it on to UK businesses, and the return comes from the interest they pay back.

You

Invest through the Freyr Estate Planning Service. Freyr is authorised and regulated by the FCA.

Your money buys shares

Regatta Financial Solutions

An unlisted specialist lender.

Lends it on

UK businesses

Every loan is secured against real assets.

WHERE THE MONEY GOES

Good, unglamorous British businesses.

Sector 01
Children's care homes
Small, home-like settings for three or four children who can't live with their own families.
Why this sector
Every home is Ofsted-inspected, local authorities pay for placements under long-term contracts, and there aren't enough homes to meet the need.
Sector 02
IT support for smaller businesses
Providers running the systems that businesses depend on every day, billed by subscription.
Why this sector
Switching provider is costly, so relationships tend to last and cloud services and cybersecurity risk are pushing demand up.
Sector 03
Financial advice firms
Nearly a fifth of UK financial advisers are over 60, and many smaller firms have nobody lined up to take over.
Why this sector
Advice fees recur each year and clients tend to stay with advisers they trust. Regatta lends to firms managing succession properly.
Sector 04
Property-backed lending
Every loan funds something real: a home being built, or premises a business will run from.
Why this sector
Loans are secured over real assets with guarantees and kept well below an independent valuation, mainly in locations where demand is genuine.
Sept 2022
Regatta strategy launched
£15.7m
Invested across the strategy
6.5%
Net return a year since launch
21
Underlying loans
EY
Independently reviewed the Business Relief structure
How the lending works
Checked before it's lent.
Independent legal, financial and commercial advisers look at every business, and a committee, not one person, approves every loan.
Secured against something real.
Every loan is secured against a business's assets, contracts, or income and an independent trustee holds the security for investors, not for us.
Never concentrated in one.
Your money is spread across many loans and many businesses, and each investor has holdings across all four sectors.
Regatta Financial Solutions figures, to January 2026. Past performance is not a guide to future returns and capital is at risk. The investment is in unlisted UK companies and may be difficult to sell quickly. Spreading money across loans and sectors doesn't guarantee against loss.
Who does the lending

A team that has done this before.

Regatta's loans are managed by the same team behind P1 Capital, a separate private lender. The team includes people with legal training, operations specialists and analysts from major financial institutions.
9 years
P1 CAPITAL TRACK RECORD
Lending since 2017, across the same sectors Regatta invests in today.
Over 150 years
COMBINED TEAM EXPERIENCE
Keeping every loan running smoothly, and valuing and testing each one.
More than £135m
LENT BY P1 CAPITAL
Every loan legally secured against real assets, not just a promise.
P1 Capital's track record relates to P1 Capital's own lending activity, not to Regatta. Past performance is not a guide to future returns. Capital is at risk.
Understanding our fees

What you pay, and when.

Initial fee
1%
Of the amount you invest.
Dealing fee
1%
Of money moving in or out.
Performance fee (+VAT)
0.5%
Only charged once the 6.5% target return has actually been delivered.
Ask us about fees
Tax treatment depends on individual circumstances and may change. Capital is at risk and Business Relief is not guaranteed.
Further reading.
The estate planning brochure sets the service out in full, or talk it through with the team.
Estate planning brochure Talk to the team
Risk warnings
  • Capital at risk. The value of your investment may go down as well as up, and you may not get back what you initially invested.
  • HMRC may change the tax rules and regulations.
  • Business Relief rates and thresholds are subject to change and may differ between the time of investment and the time of death.
  • Unlisted investments may be illiquid and difficult to sell. If sold, you may not receive the full value of the investment at the time of sale.
  • Business Relief is assessed on a case-by-case basis by HMRC, who have the final decision on whether an investment qualifies for Business Relief purposes.
Regulatory disclosure

Freyr Investment Management Limited is authorised and regulated by the Financial Conduct Authority (FCA), Firm Reference Number 1016385.
Freyr Investment Management Limited is registered in England & Wales under Company House number 15490639.
Registered office: Crescent House, Crescent Road, Worthing, West Sussex BN11 1RN

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