Understanding Business Relief in 2026
The IHT Landscape: Why Planning Has Never Mattered More

The Calculus Inheritance Tax Solution (ITS) invests in companies which provide secured loans to support the production of film and television content.
Calculus backs the innovators, the experts and the game changers across the fastest growing sectors in the UK – technology, healthcare and the creative industries.
We focus on companies driving innovation, advancing healthcare and creating jobs and opportunities throughout the country.
The IHT Landscape: Why Planning Has Never Mattered More
Calculus has made a follow-on investment in Optalitix, an award-winning technology company delivering low-code SaaS platforms, advanced data analytics, and AI-driven modelling solutions to insurers and financial institutions.
This is OBT’s third major pharma collaboration within the past 12 months and reflects strong validation of the OGAP®-Verify platform’s potential to drive oncology innovation.
The data shows complete tumour eradication and durable protection in a state-of-the-art aggressive brain cancer model that closely mimics human glioblastoma (GBM).