Knowledge Hub – Calculus

Diversification in Business Relief: what actually reduces risk

Recent attention on the private-company Business Relief market has helpfully re-opened a some long-standing questions

Understanding Business Relief in 2026

A guide to BR fundamentals, qualifying investments and the impact of recent IHT reform, including the October 2024 Budget cap and the April 2027 pension changes.

What to Look for in an Inheritance Tax Solution: Three Questions Worth Asking

Here are three questions we think are worth asking of any BR-qualifying Inheritance Tax Service, including our own.

Understanding VCTs in 2026

A guide to VCT fundamentals, the 2026 tax relief changes, and why manager quality and investment fundamentals matter more than ever.

AI and the Future of EIS and VCT Investing

Calculus explores how AI is reshaping EIS and VCT investing — from insurance underwriting to crop science — and what it means for tax-efficient portfolios.