AIM IHT ISAs
An opportunity to protect ISAs from inheritance tax (IHT)
ISAs are normally income and capital gains tax free – but not inheritance tax (IHT) free, so IHT of up to 40% could apply on death.
Until recently, there was no way to avoid this without losing the ISA tax benefits of tax-free growth and income.
Now there is an alternative. If you hold an AIM IHT portfolio in your ISA – possible since 2013 – you should be able to benefit from some IHT relief when you pass it on.
You could invest your ISA allowance or transfer unlimited amounts from previous years’ ISAs and:
- Keep control of your portfolio – take cash out if you need
- Benefit from IHT relief after two years
- Keep the ISA benefits of tax-free growth and income
Please remember, AIM shares are more risky, volatile and illiquid than those listed on the main stock market. You could lose the entire value of your investment.
These AIM IHT portfolios are also available outside an ISA.
Important: The information on this website is for experienced investors. It is not a personal recommendation to invest. If you’re unsure, please seek advice. Investments are for the long term. They are high risk and illiquid and can fall as well as rise in value: you could lose all the money you invest. Tax rules can change and benefits depend on circumstances.
| Portfolio name | Portfolio size | Average market cap | Wealth Club initial saving | Net initial charge | Minimum investment | Invest now |
|---|---|---|---|---|---|---|
Downing AIM Estate Planning Service ISAPortfolio investing in 25-40 ‘unloved’ companies – includes insurance policy. Find out more |
£170.0 million
|
£314.7 million
|
1.0%
|
1.0%
|
£20,000
|
|
Octopus AIM IHT ISAThe UK's largest AIM IHT service, managed by an experienced management team Find out more |
£1.2 billion
|
£406.2 million
|
0.25%
|
0.75%
|
£20,000
|
|
Puma AIM IHT ISAA focused portfolio of 30-40 more mature AIM stocks, often family businesses or founder-controlled firms. Find out more |
£234.4 million
|
£410.7 million
|
1.0%
|
1.0%
|
£20,000
|
|
RC Brown AIM IHT ISAPortfolio focused on primary market opportunities from boutique manager RC Brown. Find out more |
£43.2 million
|
£500.2 million
|
-
|
£500
|
£20,000
|
|
Unicorn AIM IHT ISAPortfolio targeting 25-40 established, profitable, and cash-generative businesses run by experienced specialist manager Unicorn. Find out more |
£32.3 million
|
£402.2 million
|
3.5%
|
1.0%
|
£20,000
|
|
Whitman AIM IHT ISAPortfolio targeting more mature AIM companies with the potential for meaningful growth, in the manager’s view Find out more |
£62.0 million
|
£409.1 million
|
-
|
Nil
|
£20,000
|
|
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Free guides & factsheets
Knowledge bank
Want to learn more about IHT investment strategies? Wondering how BPR rules work? Or interested in ways to make more of your ISA and SIPP? Our free guides and resources explain briefly and in plain English the benefits and risks of investment opportunities for experienced investors.
