Investment in ‘qualifying’ AIM companies can attract 100% relief from UK inheritance tax, provided that the investment is held for at least two years. These Inheritance Tax benefits (which are just about the biggest tax relief the government has ever given us) fall under the rules governing Business Relief (BR), which intend to facilitate the transfer of family businesses from one generation to the next. Not every AIM company qualifies for BR and the rules are quite complicated. You can find out which AIM shares qualify by using a unique online search tool we have created called AIMsearch – visit the website at the link below to find out more.
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