The product, launched by Ram Capital Partners LLP (RAM), will benefit investors with large future IHT liabilities who have a limited period to plan for a tax-efficient solution, but require access to and control of their investment.

Managed by property specialist Strutt & Parker Real Estate Financial Services (SPREFS), the fund will take advantage of IHT relief associated with property investments.

The SPREFS Property Development Funds combine the benefits of a highly tax efficient IHT structure with the potential of strong consistent returns from exposure to commercial and residential property development projects.

Matthew Brown, a partner at RAM, comments, ‘The SPREFS Development Funds are a great alternative to traditional IHT mitigation products offering a timely solution while avoiding exposure to equities listed on AIM.

‘It is ideal for investors looking for an asset-backed investment that offers lower risk yet still providing upside potential.’