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 you?
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 for clients passing before the 6th April 2026, and 50% IHT relief for those passing after this date (subject to potential restrictions on the value of any excepted assets held by the company).