AIM ISA IHT Portfolios

Some AIM shares qualify for Business Property Relief (BPR). So, when you invest, they could be IHT free after two years, if you still hold them on death. Remember tax rules can change and benefits depend on circumstances. 

Ready-made AIM IHT portfolios (available inside or outside an ISA)

If you don’t have the time or inclination to select your own AIM shares and ensure they qualify for IHT relief, you could consider a ready-made portfolio selected and managed by a professional manager.

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.

An opportunity to protect ISAs from IHT

AIM IHT portfolios could be of particular interest to experienced ISA investors. 

Contrary to what many think, ISAs could be subject to Inheritance Tax. 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 pass it on IHT free. 

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
  • Potentially pass it on IHT free after two years – a saving of 40%
  • Keep the ISA benefits of tax-free growth and income

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Downing AIM Estate Planning Service ISA

Judith MacKenzie manages Downing's AIM investments in VCT, IHT and an open-ended fund. The manager has a private equity-style approach taking significant stakes in companies and offering guidance and support as well as capital. The portfolio aims to invest in 20-30 companies. The added benefit is an insurance policy covering losses up to 20% in the first two years.

£100.0 million £400 million 2.0% 1.0% 1.0% 2.0%  
Fundamental AIM IHT ISA

Fundamental Asset Management is a boutique investment management business. It has offered AIM IHT portfolios since 2004, and currently has £161 million in its AIM IHT service, which is managed by Fundamental's two founders and owners.

£142.0 million £637 million 1.0% 0.5% 0.5% 1.5%  

The Puma IHT AIM ISA is a discretionary portfolio that holds a focused selection of 20-25 AIM stocks, often family businesses or founder controlled firms.

£104.2 million £475.0 million 4.0% 3.0% 1.0% 1.5%  

Launched in 2016, the Unicorn AIM IHT Portfolio Service seeks to invest in a portfolio of 25-40 AIM-quoted companies that qualify for Business Relief.

£36.9 million £480 million 4.5% 3.5% 1.0% 1.75%  

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