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Downing AIM Estate Planning Service

Description

As of 31 May 2017, the Downing AIM Estate Planning Service (DAEPS) and Downing AIM ISA (DISA) are closed to new investors.

 

This service provides a flexible estate planning solution, You can obtain full IHT relief after only two years* by owning a concentrated portfolio of at least 20 AIM-quoted companies, while maintaining access to, and control of, your assets. AIM launched in 1995 as the London Stock Exchanges's junior market and provides smaller, growing companies with access to capital.

*so long as shares are held at death

 

Key points

  • IHT relief should be available after only two years because we only invest in the shares of companies listed on AIM, which we understand qualify under Business Property Relief (BPR). 
  • In addition to the IHT benefits, the Service aims to generate capital growth from the underlying companies (please note, this is a target only and is not guaranteed).
  • We have arranged an insurance policy covering the first 20% of any net loss on your investment on death up to the age of 90. The insurance is available for a minimum of two years from the date your shares are purchased, at which point the IHT relief should be available (so long as shares are held at death). The policy comes at no extra cost, with no medical questionnaires or exclusions for pre-existing conditions.

Factsheets

 

Important Notice

Investing in our products will place your capital at risk and you may not get back the full amount invested. Any tax treatment may be subject to change and the availability and value of the reliefs depend on the individual circumstances of each investor. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status.

Further information can be found at HMRC’s website. Neither past performance or forecasts are reliable indicators of future results and should not be relied upon. Unquoted or smaller company shares are likely to have higher price fluctuations and are likely to be more difficult to sell than shares quoted on the London Stock Exchange Official List. Website content is not intended to constitute investment, tax or legal advice. We recommend you seek independent advice before investing in any of our products.

Important Notice

Downing’s investments place your capital at risk and you may not get back the full amount invested. Past performance and forecasts are not a reliable guide to future results. Tax treatment may be subject to change and depends on individual circumstances. Smaller company shares are likely to have higher volatility and liquidity risks than other types of main market listed instruments. We recommend that you seek professional independent financial advice before investing. We do not offer investment or tax advice.

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