AIM IHT Portfolios
Our dedicated AIM IHT Portfolio Services have been producing outstanding results since 2004, significantly out-performing the AIM Index *
Investing in companies listed on the Alternative Investment Market has the added benefit of potential Inheritance Tax mitigation, benefiting from Business Property Relief, and is a proven, effective and straightforward tax planning method, where assets remain under your control and are accessible at any time.
Our AIM IHT portfolio services reflect your investment requirements by investing in well-established, profitable and cash generative AIM shares, many of which also provide an attractive dividend yield.
These exciting, ambitious businesses offer excellent investment opportunities, combined with attractive tax benefits and the opportunity to support the global businesses of the future.
*Typical AIM Inheritance Tax portfolio managed by Fundamental Asset Management and held for longer than 5 years.
Obtaining 100% Inheritance Tax Relief with AIM shares
By investing in AIM-quoted companies that qualify for Business Relief, our AIM Inheritance Tax portfolio service can help you obtain 100% relief from Inheritance Tax in the UK, if held for two years and still held at death.
This FREE report explains how AIM companies, selected and managed by experts at Fundamental, can help you avoid Inheritance Tax and potentially substantially increase your wealth. Download the report from the link here to find out more about the benefits of Business Property Relief on AIM shares.
In addition to this relief, AIM shares can also be held within an AIM ISA, giving you Capital Gains Tax and Income Tax relief, making this one of the most attractive tax-efficient investments on the market.
If you have an existing ISA, you can also use it to invest in qualifying AIM companies.
Growth or Income - two complimentary AIM IHT portfolios
We currently offer two types of AIM IHT portfolio service.
AIM IHT Growth Portfolio
As its name suggests, our longest running (since 2004) AIM IHT Growth Portfolio has a primary focus on investment in AIM companies generating strong growth in sales, profits and cash flow. The priority for the use of free cash generated by the company should be reinvestment in the business or in support of acquisitions, to help drive growth, as opposed to the payment of dividends.
We are of the firm opinion that small fast-growing companies achieving attractive operating margins and returns on equity should prioritise reinvestment in the business, unless they have exhausted all other possible options for the use of their free cash. Accordingly, dividend income generated by this portfolio is relatively low (December 2022 dividend yield approx. 1.8%) and retained in the portfolio.
This is a discretionary portfolio service investing in the shares of approximately 20-30 Business Property Relief qualifying AIM companies, subject to portfolio size.
The Factsheet and Quarterly Review to the end of December 2022, available from our Document Library here, refer to the returns of our AIM IHT Growth Portfolio.
AIM IHT Income Portfolio
Our newer AIM IHT Income Portfolio service invests in the shares of Business Property Relief qualifying AIM companies paying out higher levels of dividends. These companies generally aren’t growing as fast, or growth is expected to slow, however, they have committed to pay out a large element of their free cash as dividends. The target average dividend yield for this portfolio is in excess of 4.5% per annum (December 2022 dividend yield approx. 5.1%) with net dividend income accumulated over the course of the year able to be paid out to account holders on request.
This portfolio service invests in the shares of 30 higher-yielding Business Property Relief qualifying AIM companies, notwithstanding portfolio size.
AIM IHT Income Portfolio & Growth Portfolio – see how they compare.
Available on leading adviser wrap platforms
Our AIM Inheritance Tax Portfolios can also be accessed through platforms including Standard Life Wrap, Elevate, Transact, Nucleus, Funds Network, Ascentric and CoInvestor.
Why not tap into our specialist expertise and experience investing in AIM companies, by contacting us at [email protected] or 01923 713890.