AIM IHT Portfolio Service
Protect legacy. Full asset control.
Our AIM IHT Portfolio Service aims to mitigate your client’s Inheritance Tax liability by taking assets outside of their chargeable estate after a holding period of just two years, as opposed to the typical seven year period when making a gift.
Clients are able to do this by holding assets which qualify for Business Relief (BR) which can include shares in qualifying companies quoted on AIM. In addition to the tax benefits the portfolio has the potential to provide long-term growth.
The AIM IHT Portfolio is a longer-term investment with a higher degree of risk.
To find out more information on our AIM IHT Portfolio Service please view our Information Sheet here.
AIM for IHT Planning: Key features, benefits and risks
Mike Senior, Business Development Director, interviews Jon Gould, AIM IHT Lead Portfolio Manager, to discuss the AIM market in terms of Inheritance Tax planning, common misconceptions and myths, AIM-associated risks and typical planning scenarios.
Why consider us for the AIM IHT Portfolio?
Our team has over 95 years’ collective experience investing in equity markets.
Strong performance record from inception.
A simple clean fee structure with no entry, exit, or dealing charges.
Rigorous selection process.
Just 100-125 AIM stocks meet our rigorous and stringent selection criteria. From this we build portfolios of between 20-30 investments.
We use a third-party company to verify eligibility for Business Relief.
Investment audit trail provided for probate purposes.
Key Risks to Consider.
Psigma AIM IHT Portfolio should be regarded as a higher risk, long-term investment.
AIM company shares can be less liquid than their larger counterparts in the FTSE 100 and 250 indices.
Many AIM quoted companies have a small management team, so the loss of one individual may have a significant effect on their performance.
AIM-quoted companies may revert to private status, elect to move up to the main market or de-list from AIM; in these cases BR would cease following the transition.
Tax relief can change at any given time. We cannot guarantee all investments will qualify, or continue to qualify for tax relief. Each company’s qualification for IHT relief is subject to HMRC approval at the time of death.
We cannot guarantee timescales for fully investing portfolios or that portfolios will be fully invested at all times in the future.
You should only invest in the Psigma AIM IHT Portfolio if you have financial security independent of any investment made.