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Wealth Planning

Alternative Investment Market (AIM) Portfolio.

One way to shelter part of your estate from Inheritance Tax is through our AIM Portfolio. We carefully select companies that meet our strict investment criteria and we aim to provide capital gains as part of your overall inheritance tax plan, while you retain control over your assets and the income they earn.

Key features.

  • A minimum investment of £100,000
  • Qualify for 100% Inheritance Tax relief after two years
  • Ownership of individual shareholdings – not a pooled investment
  • Brown Shipley manages your investments under a Discretionary mandate
  • Clear charging structure

Key considerations.

  • Current tax rules for government investment into AIM and available reliefs may change
  • Tax relief is applicable only to those subject to UK inheritance tax and available only where the investment is held until death
  • The underlying AIM companies must continue to qualify for tax relief at the time the investments are realised
  • Brown Shipley does not provide tax advice and clients should consider taking professional tax advice before any investment is made

This investment places your capital at risk. The value of your investment may go down as well as up and investors may not get back the full amount invested.

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