Helping you to manage your inheritance tax liability

If you’re not familiar with the Alternative Investment Market (AIM), it’s the world’s leading market for smaller, growing companies from around the world.

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 it works

Many AIM companies qualify for Business Relief, which means up to 100% exemption from IHT on ‘transfers of value’. The government set this up to help promote small businesses, allowing you to contribute directly to the economy, stimulating real companies and real jobs.

Investments in the Tatton AIM IHT Portfolio, including ISA investments, should become free from IHT after two years.

Just be aware that the qualifying status can be removed by HMRC, so there’s no guarantee of securing tax exemption. The full 100% exemption only applies to certain unquoted companies.

Working with your Financial Adviser

If you think this route could be for you, or you’d like to find out more, contact your adviser. We’ll work closely with your Financial Adviser, to make sure we’re aligned with them and you.


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