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Our IHT Portfolio Service is a discretionary managed portfolio, personal to you and invested in shares quoted primarily on AIM
How it Works
The Charles Stanley Inheritance Tax Portfolio Service is a discretionary managed portfolio, personal to you and invested in shares quoted primarily on the Alternative Investment Market (AIM).
| Estate without IHT Portfolio | Estate with IHT Portfolio | ||
|---|---|---|---|
| House | £800,000 | House | £800,000 |
| Stocks and Shares | £600,000 | Stocks and Shares | £250,000 |
| IHT Portfolio (held for two years) | £350,000 | ||
| Cash | £50,000 | Cash | £50,000 |
| Other assets | £75,000 | Other assets | £75,000 |
| Total Estate | £1,525,000 | Total Estate | £1,525,000 |
| Nil Rate Band 2011-12 | £325,000 | Nil Rate Band 2011-12 | £325,000 |
| Taxable Estate | £1,200,000 | Taxable Estate | £850,000 |
| IHT | £480,000 | IHT | £340,000 |
| Residual Estate | £1,045,000 | Residual Estate | £1,185,000 |
| Saving | £140,000 | ||
The UK government currently allows individuals to treat any purchase of qualifying ordinary shares traded on AIM as 'Business Property', which carries certain IHT benefits. Investments in AIM and unquoted companies are eligible for Business Property Relief and are free from IHT once the investment has been held for a minimum of two calendar years.