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).  Historically this has brought 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.  However, as announced in the Autumn 2024 Budget, the relief will be reduced to 50% with effect from 6 April 2026. 

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 - the recommended holding period is more than five years. Due to the risks of investing in AIM shares, investment in the Evelyn Partners AIM Portfolio Service should only be for experienced investors and those who have financial security independent of any investment who can withstand greater losses. Tax rates and reliefs depend on individual circumstances and may change. 

View our AIM Portfolio Service factsheets:

AIM factsheet (formerly Tilney)

AIM factsheet (formerly S&W)