AIM Inheritance Portfolio

The Killik Asset Management AIM Inheritance Portfolio is designed to provide exemption from Inheritance Tax after just two years. The portfolio gives succession-minded investors the opportunity to mitigate Inheritance Tax (IHT) through Business Property Relief (BPR) on a proportion of their assets whilst maintaining access to capital and providing the potential for future growth. Business Property Relief stipulates that qualifying AIM securities, once held for two years, sit outside the estate from an IHT perspective.

AIM Inheritance Portfolio clients benefit from Killik Asset Management’s enhanced reporting services including regular market updates and commentaries. Clients are able to monitor the progress of portfolios online.

Factors for Consideration

AIM investments carry a higher degree of risk than investing in more liquid shares of larger companies. The value of the investment may decline, and there is a risk that this may outweigh any Inheritance Tax saving.

Investors should also be aware of the potential for changes to tax legislation. Investments will be acquired on the reasonable understanding that they are BPR qualifying at the time of purchase, but there can be no guarantee that HM Revenue & Customs will grant BPR on each investment made in the portfolio. Business Property Relief is subject to a minimum two year holding period.