Open for investment
Puma Heritage Corporate
Estate Planning Service
A potential trading solution for companies with substantial cash holdings, aiming to provide business owners with full relief from inheritance tax.
A Business Relief solution for companies with substantial cash holdings
Following conversations with many company owners and their advisers, we understand the concern about the amounts of cash held in businesses. Often, it can mean that shareholders may not get the same tax reliefs that owners of an otherwise qualifying trading business would normally enjoy, such as Business Relief from inheritance tax (IHT).
The Puma Heritage Corporate Estate Planning Service (EPS) is a potential trading solution for companies with substantial cash holdings. Assuming that the shares in the Company becoming a member of the LLP are BR-qualifying and have been held for at least two years, the investment in Puma Heritage Corporate EPS should benefit from IHT relief immediately.
Six reasons to recommend
Long-established
track record
Consistently delivering our target return of 3% per annum, with 0% capital losses to date. Our expert in-house team consistently delivered returns on Heritage offerings through the 2008 financial crisis and pandemic
Natural
liquidity
By focusing on short-term secured property loans the Service should regularly generate cash, creating natural liquidity
Institutional-grade
lending
We have an established institutional-grade in-house lending team that has secured over £500 million in funding lines from institutional investors
Independent
expert oversight
Oasis Lending LLP benefits from a Management Committee of experienced senior professionals with substantial lending expertise
Highly
diversified
Intends to diversify across different geographies and sectors throughout the UK and different counterparties
Aiming to make a positive
impact on society
A business strategy that aims to make a positive impact on communities across the UK, lending to developments that help improve social infrastructure
As with any investment, becoming a Member of Oasis Lending LLP carries risks. We believe that these six features make the Service compelling, but it’s important to read these features along with the key risks set out at the end of this page.
How it works
The Service offers the opportunity for companies to become Members of a long-established limited liability partnership, Oasis Lending LLP (the LLP).
The LLP receives trading advice from the Puma Investments team, which manages the Puma Heritage Estate Planning Service. Puma Investments has a strong reputation for arranging senior secured loans underpinned by real estate. In seeking to mitigate risk, the LLP focuses on first-charge lending as part of its prudent underwriting approach.
By participating in the LLP, a company should be able to restore the availability of valuable tax reliefs, including Business Relief, for its shareholders, which could otherwise have been lost if it had held too much cash.
Explore some recent loans
Business Relief in action
FAQs
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Risk factors
Becoming a Member of the Oasis Lending LLP carries risk and may not be suitable for all investors. Investors can only invest in the Service through a Financial Adviser who has assessed that an investment in the Service is suitable. Please refer to the key risks detailed in the Investment Overview.
Partnership performance risk: The value of a Member’s capital may fluctuate and it may not get back the full amount invested. In certain circumstances, Members may lose all of their investment into the LLP. Members’ capital is at risk. Becoming a Member of the LLP should be viewed as high risk.
Tax reliefs are not guaranteed: Tax reliefs are subject to an individual’s and business’s personal circumstances, minimum holding periods and independent tax advice should be taken.
You may lose money: An investment in smaller companies is likely to be higher risk than other investments. Members’ capital may be at risk and investors may get back less than their original investment.
Long-term investment: A contribution into the LLP should be considered a long-term investment.
Liquidity: It is unlikely there will be a liquid market and it may prove difficult for Members to realise immediately or in full proceeds from the withdrawal from the LLP.
Figures on this page are taken from Puma Investments and are correct as of 15 April 2026 unless stated otherwise.