Alternative Investment Market Portfolio 

Since its launch in 1995, the Alternative Investment Market (AIM) has established a foothold as the leading market for small, fast-growing businesses across the globe.

Since inception, 3,600 companies have launched on AIM, generating a combined market cap of £104 billion as at November 2017.  Strategic investment in these businesses could mean up to 100% relief from UK inheritance tax (IHT) liability – a boon for investors, and a key area of interest for their Financial Advisers.

 

How does it work?

Many AIM listed companies qualify for Business Relief, which means up to 100% exemption from Inheritance Tax on ‘transfers of value’.  Business Relief was founded by the Government to allow retail investors to contribute to UK economic growth by stimulating business and job opportunities.

Investments in our AIM IHT Portfolio, including ISA investments, should benefit from Inheritance Tax Relief after two years, so these investments are no longer liable for IHT.

It’s important to note that the Business Relief for AIM listed companies can be withdrawn at any time. 

 

As a Financial Adviser, it’s your responsibility to help your clients understand the potential costs of AIM investment for IHT relief, alongside the benefits.

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