On the back of the first Labour Government Budget for 14 years Fundamental Asset Management have put together an initial response relating to AIM investments. From April 2026, AIM Shares will only benefit from 50% relief as opposed to 100% relief currently. This means AIM shares will be taxed at an effective 20% Inheritance Tax…
REPORT: In case you missed it, we thought you might be interested in a recent report commissioned by the London Stock Exchange that looked at the economic impact of AIM. Amongst other findings, the report found that in 2023, AIM companies contributed £35.7 billion gross value added to UK GDP. These findings highlight the potential…
CEO of the London Stock Exchange, Dame Julia Hoggett, has spoken to the Treasury in favour of AIM and why Business Relief has become an important source of “capital for AIM companies”. Sky News reported that Dame Julia told the Treasury what immense value AIM brings to this country and why Business Relief should continue….
With the Bank of England cutting their base rate for the first time in over 4 years; how does a Bank of England base rate cut help small caps? 1. Lower Borrowing Costs: When the base rate is cut, it generally leads to lower interest rates on borrowing. This makes it cheaper for small-cap companies…
If you are wondering how the results of the General Election will impact small caps, watch Fundamental Asset Management’s webinar on Tuesday 16th July at 3pm “False start or are small caps up and running?” Fundamental’s Chris Boxall, Stephen Drabwell and Jonathan Bramall will review the impact of the General Election result. They will also…
Recent research has provided compelling evidence that within each tax year, early ISA (Individual Savings Account) investors significantly outperform those who invest in their ISA later in the tax year. THE POWER OF DAY ONE INVESTMENTS New data is clear; early investments in ISAs significantly outperform according to recent research from Hargreaves Lansdown. The research…
With ISA season 2024 upon us and people looking to do more with their money; a “Bed and ISA” could be just the ticket. We look at what it is and how it can help with Inheritance Tax (IHT) Planning. A Bed and ISA transfer is a process in which a client moves their non-ISA…
ANOTHER RECORD The latest data on tax receipts from HMRC shows that Inheritance Tax (IHT) receipts for April 2023 to December 2023 of £5.7 billion were £0.4 billion higher than in the same period a year earlier. The 7.5% increase means the Treasury is on course to take record receipts of about £7.6 billion from IHT…
