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AIM Strategy

We understand how important it is for clients to plan and preserve for the next generation and their loved ones. The Quilter Cheviot AIM strategy is designed for estate and inheritance tax (IHT) planning at an accessible entry point of £100,000. The Quilter Cheviot AIM Strategy is available to clients who are introduced through a professional adviser.

What is the AIM Strategy?

The Quilter Cheviot AIM strategy is focussed on sheltering assets from Inheritance tax, with capital preservation as a key objective. In the tax-efficient discretionary strategy, investors can gain access to a diversified portfolio of companies listed on the Alternative Investment Market (AIM). As these businesses are expected to qualify for Business Relief (BR), they can mitigate potential inheritance tax liabilities on the part of the investor.

What are the advantages of the AIM Strategy?

Potential IHT reductions

Assets invested into the AIM service will, after two years, fall outside of the individual’s estate and will no longer be liable for inheritance tax. In other words, your clients’ loved ones don't have to pay up to 40% tax on wealth.

Clients’ investments within the AIM portfolio are actively managed, with BR integrated as part of the process.

Portfolios can be held within an ISA wrapper

In an ISA wrapper, not only are those assets moved outside the scope of Inheritance Tax, they are also sheltered from Income and Capital Gains tax.

Active management

We benefit from having a Small Cap expert in house, working to select stocks that are profitable, cash generative, and have strong balance sheets. We need to be active in managing the portfolio to ensure the stocks we hold continue to meet our criteria. Our unique position is our access to small and global large cap companies, which provides us with great insight. We work collaboratively with our in-house specialist equities and funds analysts. Our detailed and proactive approach enable us to offer a great service.

An example of the possible savings with the AIM Strategy

The below example details the benefits of using the AIM strategy as a way to mitigate IHT bills for beneficiaries and is a great way to show clients the portfolio in practice.

The diagram details the benefits of using the AIM strategy as a way to mitigate IHT bills for beneficiaries and is a great way to show clients the portfolio in practice.

Further information

Things to consider

  • You should be aware of the higher levels of risk associated with investing in smaller companies.
  • As there is a less readily available market for investments in smaller companies this can make selling investments more difficult.
  • The advantages from investing in this portfolio depends on the existing tax rules in force. Any benefits gained from maintaining AIM stocks could be affected by any future changes to those rules.
  • The service will only benefit those investors with estates higher than the current level of IHT-free allowances and is not recommended for any purpose other than sheltering assets from inheritance tax.
  • As business relief rules require investments to be held for at least two years, you must have held investments in a qualifying portfolio for at least two years on death to qualify for IHT relief.

Awards

When working with Quilter Cheviot, you’ll be in safe hands with one of the UK’s most reputable investment management companies. 

Gold rated service

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Defaqto 5* rating

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ARC 3D award

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Amisha Chohan

Executive Director, Head of Small Cap Strategy

Amisha chairs the Quilter Cheviot AIM Committee. She has over fifteen years’ experience in investment management and researching small to large cap companies globally. Amisha joined Quilter Cheviot in 2016 from Sanlam. She read Business Finance at the University of Durham and has a MA in Finance and Investment from the University of Nottingham.

Richard Mitchell

Richard Mitchell

Lead Portfolio Manager

Richard has over 10 years’ experience in the discretionary fund management industry, and joined Quilter Cheviot in 2018. He is the Lead Portfolio Manager of the Quilter Cheviot AIM Strategy, and is responsible for the implementation and ongoing management of underlying client portfolios. Richard graduated from the University College London (UCL) with a degree in History and Philosophy of Science.

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