Benefits for investors 

The popularity of AiM investments has grown as a viable estate planning solution. Provided the initial investment is held at the point of death, these AiM holdings should qualify for 100% relief from inheritance tax after just two years, rather than the standard seven years which other forms of estate planning generally take.

The purpose of this relief is to encourage the support of small and medium-sized trading businesses, which are often family-owned – where beneficiaries would be significantly impacted, should they be subject to inheritance tax at the point of transfer between generations. In addition, as of April 2014, no stamp duty is charged on purchases of AiM shares.

The nature of AiM means that the size of the companies quoted can vary quite dramatically, with nearly half the companies in the index valued at less than £250 million, and only 1% with a value of over £1 billion.

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What is the Alternative Investment Market?
Strategy

With capital preservation as a key consideration, our Stellar AiM Inheritance Tax Service is comprised of a diverse and carefully-selected portfolio of 40 AiM quoted companies. Our in-depth understanding of the type and range of companies quoted on AiM means that we exclude a substantial portion of these companies from our portfolio, because of their higher levels of volatility and relatively small market capitalisation.

The value of diversification

We believe diversification is key to protecting against market risk, which is why we offer one of the most diversified portfolios on the market. We hold 40 companies across eight of the ten AiM sectors, and the notable exclusions from our portfolio are the Utilities and Oil & Gas sectors. We also do not invest in companies which have a binary outcome.

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Key attributes we seek in our Stellar AiM IHT Service