How to gain 100% inheritance tax relief
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…
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