Discretionary Services
AIM Inheritance Tax Portfolio
Help your clients pass on more of their wealth with a portfolio of AIM shares that are potentially free from inheritance tax (IHT) after just two years.
Benefits of an AIM Inheritance Tax Portfolio
We can help you provide clients with a tax-efficient portfolio of shares listed on the London Stock Exchange’s Alternative Investment Market. After two years, these shares qualify for business relief, potentially mitigating your client’s IHT liability.
Dedicated team
Your clients’ investments will be looked after by a dedicated team with specialist expertise in financial portfolio management and inheritance tax mitigation strategies.
Diversified investments
Your client’s portfolio will be constructed with between 20 and 25 AIM shares, which are diversified across a range of industry sectors to spread risk.
Tailored to your client’s needs
Although our AIM portfolios are managed in line with our house model, each client's portfolio is bespoke, so we can help manage their capital gains liabilities if required and if held outside an ISA.
Tax efficient
Use your clients’ ISA allowances to grow their investments free from capital gains and dividend income tax. And if they have been vested for at least two years they are free from inheritance tax without your clients losing access to their funds.
Expert guidance
The team has been managing AIM portfolios since 2004 and we use a specialist firm to independently review the qualifying status for business relief on all investments.
Low cost IHT solution
A cost-effective investment solution with annual fees of 1.25% +VAT and a minimum investment of £100,000.
Our AIM IHT Portfolio service is ideal for clients who need to:
For your clients who want to maintain access to their capital, giving them flexibility for potential future expenses such as care home fees. Unlike many alternative inheritance tax solutions.
Mitigate IHT liabilities
Appropriate for families with taxable estates valued significantly higher than the IHT nil rate band. Hundreds of people have used our service to successfully claim business relief and there have been no known refusals from HMRC.
Maintain access and control
For clients who want to retain access to their capital, giving them flexibility for potential future expenses such as care home fees. Unlike many alternative inheritance tax solutions.
Get a fast IHT solution
An ideal solution for those who have not put in place long-term plans for their estate. The investments can become exempt from IHT liability after just two years compared with seven years for a trust or gift, based on current tax relief and legislation.
Access attractive growth potential
AIM is home to many innovative and growing companies that have become leaders within their fields. Investors should be willing and able to accept the risks that come with investing in this market.
Inheritance Tax (IHT) Portfolio service should be regarded as higher risk.
How we manage IHT mitigation portfolios
We provide you with a robust solution, monitoring and adjusting your client's investments so you can focus on what you do best: managing your client's long-term financial plan.
Key documents
Find out more about the AIM IHT Portfolio service with our key documents. Please get in touch if you require more details.
Our latest quarterly factsheet provides an overview of asset allocation and performance compared to major benchmarks.
ARC Research Limited (ARC) is an independent research firm specialising in the analysis of private client investment portfolio performance. Explore the latest quarterly performance indices.
Our IHT Portfolio Service has also been reviewed by the independent Alternative Investment Research vehicle (MICAP).
Read the latest performance commentary from James Rae, Head of Inheritance Tax, on the market outlook for AIM portfolios.
Latest insights
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Knowledge
AIM IHT planning scenarios
Explore the different ways you can use an AIM portfolio to mitigate inheritance tax for your clients.
Get in touch
Get in touch with your local Intermediary Sales team to discuss our wide range of service and how we can work with you and your clients.
0207 739 8200 (Open Mon-Fri, 9am-5pm)
Frequently asked questions
What is Business Relief?
Business Relief (formerly known as Business Property Relief) is a statutory tax relief introduced by the UK Government in 1976. It is an incentive for investing in specific types of trading companies including companies quoted on the Alternative Investment Market (AIM).
What is AIM?
AIM was established in 1995 and is the London Stock Exchange’s market for smaller, growing companies. With a unique regulatory structure, it’s an attractive market for a wide range of companies at different stages of development. Charles Stanley IHT portfolios have consistently performed better than the AIM market average since inception in 2012.
When are your assets exempt from inheritance tax?
Business Relief qualifying assets that are held for a minimum of two years are exempt from Inheritance Tax (providing they are still held at the time of death). If the two-year holding period is not met, a surviving spouse can inherit the portfolio without restarting the required holding period.
What are the tax advantages of AIM shares in an ISA?
Your client can also hold AIM shares in their ISA, which will be free from Capital Gains Tax, Income Tax and Inheritance Tax (if held for at least two years). This makes an AIM ISA one of the most tax-advantageous portfolios a client can hold.
When does the IHT two-year holding period start?
The requisite two-year holding period starts from the date each underlying investment is made and unless instructed otherwise we typically seek to invest the proceeds over two or three months to reduce market volatility.