An AIM portfolio offers your clients the opportunity to reduce the inheritance tax (IHT) payable by their estates on death, while maintaining access to capital and income.
Shares in a listed AIM company are currently recognised as ‘unquoted’ shares for tax purposes, meaning that investors can potentially benefit from business property relief (BPR), with 100% relief from IHT provided the shares have been held for a total period of no less than two years at the time of death.
Our AIM portfolio management team selects stocks that not only qualify for these tax benefits, but which also seek to preserve and grow our clients’ capital.
The value of investments and the income from them can fall as well as rise and you may not receive back the original amount invested.
Our disciplined investment process seeks to identify a range of companies, diversified across industries, with more defensive characteristics, on average, than the index of AIM companies.
We manage portfolios on a discretionary basis, assessing the business model and growth potential of AIM companies which meet our investment criteria, relative to analysts’ forecasts and valuations.
Our in-house tax specialists assess the eligibility of the selected AIM companies for BPR, while our investment managers closely monitor the qualifying status of the portfolio to ensure it complies with the tax exemptions currently available.
You will have access to our investment management team as required and your clients will receive personalised six-monthly performance reporting, an annual capital gains and income tax pack, and online portfolio access.