What is the AIM Strategy?
We are dedicated to helping our clients protect and share their legacy of wealth with their loved ones. That’s why we’ve designed our Alternative Investment Market (AIM) Strategy to make estate and Inheritance Tax (IHT) planning accessible and achievable for investors.
How can the AIM Strategy help your clients?
The AIM provides the opportunity to invest in promising businesses that are disruptors thanks to their innovative solutions.
Companies listed on the AIM can benefit from Business Relief (previously Business Property Relief). Business Relief was introduced with the aim of sheltering certain business assets from IHT. If the investee company’s activities qualify for relief and the shares are held for at least two years, the value of the shares benefit from 100% IHT relief at the time of your client’s passing (subject to potential restrictions on the value of any excepted assets held by the company).
What are the advantages of the AIM Strategy?
The Quilter Cheviot AIM Strategy provides a professionally researched and managed portfolio of Business Relief-qualifying AIM-listed stocks.
A quicker timeframe
Investment only needs to be held for 2 years before your client passes away to be sheltered from IHT.
Capital growth potential
An opportunity to increase the IHT-free portion of the client’s estate through capital growth and the payment of dividends by companies held in their AIM portfolio.
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.
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
Defaqto 5* rating
ARC 3D award