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

Portfolio investing in 25-40 ‘unloved’ companies – includes insurance policy.

£131.0 million £286.4 million 2.0% 1.0% 1.0% 2.0%  

The UK's largest AIM IHT service, managed by an experienced management team

£1.5 billion £615 million 1.0% 0.25% 0.75% 2.0%  

A focused portfolio of 30-40 more mature AIM stocks, often family businesses or founder-controlled firms.

£201.3 million £445.2 million 2.0% 1.0% 1.0% 1.5%  

Portfolio focused on primary market opportunities from boutique manager RC Brown.

£40.4 million £405 million Nil - Nil 0.95%  

Portfolio of 25-40 established, profitable, and cash-generative businesses run by experienced specialist manager Unicorn.

£37.0 million £381.3 million 4.5% 3.5% 1.0% 1.5%  
Whitman AIM IHT Portfolio

Launched in 2018, Whitman AIM IHT Portfolio targets mature AIM companies with the potential for meaningful earnings growth, in the manager’s view. The AIM IHT service is led by Sean O’Flanagan, who has over 15 years' experience managing AIM IHT portfolios.

£72.0 million £605.3 million Nil - Nil 1.5%  

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