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.

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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.

Award winning AIM service

We’re proud to be shortlisted and winners of many awards and accolades for our work, including ‘Best AIM Portfolio Service’ in 2023 at the Growth Investor Awards.

View all awards
2023 Best AIM Portfolio Service
2021 Best AIM Portfolio Service
2024 Gold DFM Service

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

    Article
    AIM shares: what are the benefits?
    By Abi Ward
    Investment Manager
    11 Apr 2024 | 6 min read
    Article
    The Alternative Investment Market – almost 30 years old and still misunderstood
    By James Rae
    Head of Inheritance Tax
    12 Mar 2024 | 6 min read
    Article
    Winners of the Best AIM Portfolio Service at the Growth Investor Awards 2023
    By Charles Stanley
    20 Dec 2023 | 2 min read
    Article
    Inflation-linked bonds – locking in a real yield
    By Oliver Faizallah
    Head of Fixed Income Research
    29 Apr 2024 | 4 min read

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    Frequently asked questions

    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).

    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.

    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.

    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.

    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.