Downing AIM ISA
IHT relief after 2 years. Combines IHT planning with ISA tax benefits.
Invest in a concentrated portfolio of 20-30 AIM listed companies to combine IHT relief after two years* with ISA tax benefits, while maintaining access to, and control of, your assets. AIM launched in 1995 as the London Stock Exchange’s junior market and provides smaller, growing companies with access to capital.
- 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.