AIM IHT Portfolio Service

The AIM IHT Portfolio Service is a discretionary investment service that seeks to reduce a client’s potential exposure to Inheritance Tax (IHT) on death. This can be achieved through the construction of an investment portfolio of shares traded on the Alternative Investment Market (AIM), which have been held for a two-year qualifying period.

There are a number of ways to minimise IHT due on death. However, many of these strategies take several years to be fully effective and legislation continues to be introduced which means that many of the more complex schemes are now ineffective.

Currently, investment in certain AIM shares can benefit from 100% relief from IHT. Although, with effect from 6th April 2026 Business Relief on qualifying AIM shares will be reduced to 50%.

Not all companies are eligible investments. Only “trading companies” or the holding company of a trading group, are likely to qualify for Business Relief (BR).

Compared to some IHT mitigation strategies, the service is a simple, cost effective way of mitigating inheritance tax.

The investor retains ownership and control of the portfolio and has 100% access to capital and income. This offers the investor the flexibility to alter their IHT strategy in the future at minimal cost.

Please note: Following the recent Autumn Budget, Business Property Relief legislation and the associated tax treatment on AIM shares, has been amended.

Please contact us for more information or visit the .Gov website – Summary of reforms to agricultural property relief and business property relief here.

A research based solution

Alpha’s AIM IHT Portfolio Service is an award winning discretionary investment service that seeks to reduce a client’s potential exposure to inheritance tax on death. This can be achieved through the construction of an investment portfolio of shares traded on the Alternative Investment Market (AIM), which have been held for a two-year qualifying period.

Available to private individuals who are looking to take advantage of Business Relief or Business Property Relief (BPR) for Inheritance Tax (IHT) purposes.

Lead Manager, Mark Sevier, Senior Investment research analyst

Mark Sevier Lead Manager

  • Leads the AIM research team at Alpha
  • Analysing AIM listed companies since its inception in June 1995
  • Over 15-years’ experience managing AIM IHT portfolios
  • Small and mid-cap equity analyst for over 30-years
  • StarMine rated equity analyst for accuracy of stock recommendations
  • Our experience in AIM companies in backed by:

            Independent research from specialist mid and small cap research brokers

  • Experience of managing and dealing in illiquid quoted companies
  • Regular meetings or briefings from company management teams
  • Analysis of company Reports & Accounts

Investment Week Tax Efficiency Awards 2019/20

In November 2019 we were very proud to be named finalists and be highly commended in the Investment Week Tax Efficiency Awards for Best AIM IHT Portfolio Service – DFM Provider.

Investment Week Tax Efficiency Awards 2018/19

In October 2018 we were very proud to be named finalists in the Investment Week Tax Efficiency Awards for Best AIM IHT Portfolio Service – DFM Provider.

Service features

  • Low initial minimum investment from only £50,000.
  • Subsequent investments of £20,000 or more can be made, however please note that each additional investment will take two years from the date that the underlying security has been purchased to become IHT exempt.
  • ISA qualifying.  Shares held within your ISA will be free from Capital Gains Tax, Income Tax and Inheritance Tax.
  • With effect from 6th April 2026 Business Relief on qualifying AIM shares will be reduced to 50%.
  • Higher risk, capital growth but with a conservative approach.
  • Income option.
  • Additional terms and conditions apply.

Competitive charges

Alpha has an open and transparent policy with regard to fees and charges.  There are two choices to ensure the charging structure adopted is appropriate for their individual circumstances.

Please refer to our AIM IHT Fee Schedule for our charges, which includes all our investment management and custody fees.

Adviser charging can be facilitated.

Click below for more informationAIM IHT

Call us on 0117 203 3460

Newsletter subscription

We publish a quarterly AIM IHT newsletter. If you would like to be added to our mailing list, please email info@alpha-pm.co.uk

The value of AIM quoted shares, and the income derived from them, may go down as well as up and an investor may not recoup the full amount invested. The market price of AIM shares may be highly volatile and may fluctuate significantly in response to a number of factors, certain of which may be outside the control of the companies issuing the securities. Information concerning taxation treatment is based on our understanding of current law and HMRC practice.

Please note, if you are considering investment in an AIM portfolio, please seek professional advice.

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