AIM Inheritance Tax Portfolio

What?

AIM is the London Stock Exchange’s International market for smaller growing companies.

The majority of these companies qualify for Business Relief (BR). This relief means that if you hold these shares for a minimum of two years your investments will be exempt from inheritance tax. To take advantage of this we have launched a dedicated inheritance tax saving investment product for private investors.

Under current UK legislation, this may reduce your inheritance tax by up to 40% of invested funds.

Why?

Inheritance tax planning is often a complex and costly process. We offer a low-cost solution which enables you to have the potential for capital gain on top of the possible tax savings. This approach is more flexible than a Trust as the portfolio can be liquidated.

To reduce your IHT liability we invest in companies listed on the UK’s Alternative Investment Market (AIM) that qualify for Business Property Relief. Investments in such companies held for at least two years are IHT tax-free under current legislation.

What you need to know

Why Mole Valley Asset Management?

Expertise in small-cap investment.
The size of MVAM means that we can invest in the best companies regardless of their size, unlike larger investment houses.
Fees are less than our competitors and we align our rewards to the success of our product. See our fair fees.

Positives

If a share disappoints the manager can sell.
If you need the money you can get at it.
Potential for strong returns.

Risks

The biggest potential downside is that your capital is not guaranteed.
AIM investments tend to have greater risk as the companies on the AIM market are usually small companies.
To fall outside of your estate for inheritance tax purposes the portfolio has to be held for at least two years.

We say...

We would not advocate putting your entire wealth in such a portfolio. While the rewards can be high so can the risks. However, if this sort of investment matches your risk profile then an AIM Inheritance portfolio with MVAM is a cost-efficient vehicle that can make a difference to your and your dependents’ future wealth.

This fund is suitable for investors who are looking to shield assets from inheritance tax or looking to take a higher risk exposure by investing in shares listed on AIM. You should not buy this portfolio if:

Your objective is to preserve capital.
You cannot tolerate periods where your portfolio is at risk of loss.

Frequently asked questions

How many holdings will my AIM IHT portfolio hold?: Our AIM IHT portfolio will invest in 20 AIM-listed stocks.

What will be the maximum amount invested in this portfolio?: The portfolio will be closed to new investors once the total amount invested has reached £25m.

How long do you need to hold stocks before they meet the tax requirements?: Investments are exempt from inheritance tax if shares held for two years or more.

Warning

The value of your investment in this portfolio and the income from it may go down as well as up, and you may not get back what you invested.