EXPERT COMMENT ON SMALLER COMPANIES AND AIM SHARES FOR INHERITANCE TAX PLANNING
The information contained on the Investors Champion sites is intended only for residents of the United Kingdom. Content is provided only with a view of stimulating thought and should not be construed as advice to buy or sell securities, an offer to buy or sell securities or as definitive advice as to a specific situation. Officers, associates or employees of Investors Champion may hold positions or take positions in investments referred to on the Investors Champion sites.
You are strongly advised to take specific tax advice before taking any action to invest in AIM Listed Companies selected using Investor’s Champion’s preliminary search tool, with a view to reducing your Inheritance Tax when you die.
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Save as provided in the next paragraph, the Investors Champion sites are made available free of charge and are directed at residents of the United Kingdom only. If you are not a resident of the United Kingdom you should not use the Investors Champion sites.
A user wishing to use the tool on our aimsearch website for Preliminary Screening to identify AIM Companies, an investment in which may qualify for relief from Inheritance Tax, will have to pay a small charge intended to cover our costs for providing this facility. Details of the charges can be found on the aimsearch website.
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The value of investments and the income from them may fall as well as rise. You may not get back as much as you invest. Specialist investments, such as those investing in smaller companies carry higher risks.
Although Investors Champion does make reasonable efforts to keep the information used on the tool for preliminary screening up to date, the speed at which information can change, the number of companies involved, the volume of information that is disseminated and the limited resources of Investors Champion means that it cannot give any warranty or representation regarding the results of any search.
You should be aware that a company that is a qualifying company for purposes of Inheritance Tax may cease to be a qualifying company in the future if for example it becomes listed on the main London Stock Exchange, becomes predominantly an investment company or otherwise ceases to qualify under the applicable legislation or HMRC rules in force from time to time.
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