An AIM portfolio offers your clients the opportunity to reduce the inheritance tax (IHT) payable by their estates on death, while maintaining access to capital and income.
Shares in a listed AIM company are currently recognised as ‘unquoted’ shares for tax purposes, meaning that investors can potentially benefit from business relief (BR), with 100% relief from IHT provided the shares have been held for a total period of no less than two years at the time of death.
The Evelyn Partners AIM portfolio management team selects stocks that not only qualify for these tax benefits, but which also seek to preserve and grow clients’ capital.
Our AIM Portfolio Service should be regarded as a higher risk, long-term investment and may not be suitable for all investors. Investment in the Evelyn Partners AIM Portfolio Service should only be for those who have financial security independent of any investment.
Meeting your needs
Evelyn Partners has successfully managed an AIM Portfolio Service since 2006 and has one of the largest and most experienced AIM teams with over 100 years’ of combined industry experience.
We manage portfolios on a discretionary basis, assessing the business model and growth potential of AIM companies which meet our investment criteria, relative to analysts’ forecasts and valuations.
Our disciplined investment process seeks to identify a range of companies, diversified across industries, with more defensive characteristics, on average, than the index of AIM companies.
Our in-house tax specialists assess the eligibility of the selected AIM companies for BR, while our investment managers closely monitor the qualifying status of the portfolio to ensure it complies with the tax exemptions currently available.
You will have access to our investment management team as required and your clients will receive personalised quarterly performance reporting, an annual capital gains and income tax pack, and online portfolio access.
The value of investments, and the income from them, may go down as well as up and investors may not get back the amount originally invested.