Fundamentals News & Insights

The Budget

BUDGET: our initial response

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…

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Report into Economic Impact of AIM

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…

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Better late than never

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….

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