ESP AiM is a simple estate planning solution. Capital is invested in a diversified portfolio of 40 companies quoted on the Alternative Investment Market (AiM). After two years the value of your portfolio qualifies for full relief from inheritance tax.
ESP AiM can also be held in an ISA so you keep your existing ISA benefits whilst protecting your capital from IHT. This can help you create a wholly tax-efficient portfolio free from income, capital gains and IHT.
Transferring existing ISA investments is an easy and simple way to improve your tax efficiency as you retain income and capital gains tax relief but will then benefit from IHT relief.
Relief from IHT after 2 years
10 year growth track period
Available on Wrap Platforms
Diversifications and low concentration
Why choose ESP AiM?
ESP AiM is a simple estate planning solution offering relief from inheritance tax after two years.
ESP AiM has a long established track record and has consistently out-performed the market.
Your clients will invest in a diversified portfolio of 40 companies quoted on AIM.
The portfolio is available on wrap platforms and also offers a tax efficient way to consolidate other investments.
The portfolio is managed with the objective of providing capital preservation and growth and its diversification mitigates stock specific risk.
Independent 2-year term policy to cover the Business Relief qualifying period through AIG.
Independent inheritance tax liability insurance 2-year cover
For clients using Business Relief, AIG has recently launched a term assurance policy which is designed to cover any liability to inheritance tax in the first two years of their planning.
This independent term assurance policy allows for single life and joint life second death and can provide cover to complement our Estate Planning Services, as well as other Inheritance Tax liabilities.
To find out more about this policy, please visit AIG’s website.
Advisers will need to register with AIG before recommending to a client.
- Retain full control of capital
- Relief from IHT after two years
- On demand valuations
- Low and transparent fee structure
- Full MIFID II compliance
Ways to Invest
- Available directly or via major wrap platforms
- Can be held in an ISA or SIPP
- Suitable for ISA transfers
- Suitable for APS transfers
We have a range of useful information to support your advice process:
- Guides, case studies and info-graphics have been designed for sharing with clients to help them understand the importance of estate and succession planning.
- Due diligence reports, independent research and suitability letters are available to assist you.
To request further information simply fill out the Resource request form.
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ESP Portfolio Services