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…
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…
HMRC today announced Inheritance Tax (IHT) receipts are £300 million higher than the same period a year earlier, totaling £3.2 billion. With the government freezing IHT thresholds until at least April 2028, this trend looks set to continue. Commenting on the HMRC figures, Fundamental Asset Management’s Chris Boxall said: “HMRC has once again announced a…
It’s 10 years since ISAs were allowed to hold AIM shares for the first time. So how has AIM changed over this time and why was the change in ISA rules so relevant for AIM? A significant moment in the history of AIM The change in ISA rules on 5th August 2013 to allow ISAs…
It’s been a torrid time for the AIM market for around 2 years now, with the AIM index down just under 40% in that time. Yet things are far better than you might expect and what the declining share prices imply, if you know which companies to look at. We have assessed 39 AIM stocks, representing…
INHERITANCE TAX RECEIPTS UP HMRC data released this morning show Inheritance Tax (IHT) receipts reached £600 million in April 2023, which is £100 million higher compared to the previous tax year’s April figures. Commenting on the rise, Jonathan Bramall, Business Development Manager at Fundamental Asset Management said: “Due to years of increasing house prices, high…
