The Tatton AIM Inheritance Tax Portfolio

Our AIM Inheritance Tax Portfolio service is an estate planning service that uses Business Relief, a tax benefit applied to the shares of many companies listed on Alternative Investment Market (AIM), to reduce the inheritance tax (IHT) liability of investors.

The tax benefit was created to encourage investment into smaller companies generally listed on the AIM market.

Using AIM shares to reduce your inheritance tax liability

Traditional ways of estate planning can be expensive, complicated, and only effective after many years. We have developed a robust investment process that helps us identify profitable growing businesses listed on AIM.

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.

Since its launch in 1995, the Alternative Investment Market (AIM) is now established as a leading market for small, fast-growing businesses across the globe. Today over 3,600 companies have listed their shares on AIM, with a combined worth of over £100 billion as at November 2017.

It’s important to note that the Business Relief for AIM listed companies can be withdrawn at any time and since AIM investments are generally considered higher-risk investments they are not suitable for all types of investors. Investors can lose some or all their capital.

Tax benefits are a bonus, not the sole reason to invest…

We believe that investors should think of the tax benefits as a bonus and not the only reason to invest – AIM stocks tend to be in smaller companies that have high growth potential. Growth companies of this type should be considered at the higher end of the risk/return investment spectrum.

AIM stocks can be volatile, particularly during general stock market downturns, and carry a higher risk of company failure. Therefore, investing in AIM is mostly suitable for investors who have a long-term horizon for their investment, and are willing to accept the higher risks associated with investing in such companies.

Please see our brochure for further information

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