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AIM Inheritance Tax Portfolio Service

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At a Glance

Availability: Only through the investor's Financial Adviser

Platform investment only

Commenced: 2006

Platform launched: 2017

Range of holdings: 30-40

Annual Management Charge: 1% (VAT Exempt)

Minimum investment: £20,000

Tax wrapper: ISA, GIA, SIPP

Our AIM IHT Portfolio service is designed to help your clients pass on a lasting legacy, leaving more of their wealth to the people they care about and getting peace of mind that their families will be provided for.

By investing into a range of Business Relief qualifying AlM shares, your clients are expected to achieve Business Relief from Inheritance Tax, while maintaining flexibility and the potential for future investment growth.

Awards & Accreditations

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Key benefits for your clients

A lasting legacy

They can have peace of mind that their loved ones will inherit more of their wealth. 

Speed Of relief 

Business Relief is expected having invested in the AIM portfolio for only two years. 

Flexibility

Offers IHT planning solutions for a number of different client scenarios, including the ability to hold AIM investment inside their ISA. 

Platform Benefits

As a platform only investment, clients enjoy cost and admin efficiency savings, with no investment delay. Their portfolio is fully transparent and they can hold both their AIM and non-AIM investments in one place.

Capital growth

They have the potential for long term growth in the value of their portfolio. 

Charges

Our charges are simple and transparent, with no initial charge, withdrawal charges, performance fees or exit fees.

Our fee:

1% (VAT exempt)

Platform charges

Specific charges apply based on the chosen platform

AIM Literature

To find out more about our AIM IHT Portfolio Service, please take a look at our dedicated support material.
Latest Factsheet >
Interactive Factsheets >
Fair Value Assessment >
Target Market Statement >

Who is AIM IHT for?

Our AIM IHT Portfolio service isn’t for every investor, but it could be a good choice for clients who:

  • Have a current, or potential, inheritance tax liability.

  • Are in later life with no, or inadequate, protection from IHT.

  • Are facing the prospect of reduced life expectancy.

  • Are reluctant to gift assets and lose access to their wealth.

  • Have built up large ISA holdings over the years.

  • Are acting as a Power of Attorney and wish to start IHT planning without requiring Court of Protection approval.

  • Have sold their business in the last three years and where the proceeds of the sale give rise to an IHT liability.

  • May wish to begin IHT planning by paying regular annual ISA subscriptions.

Performance

The performance of our AIM portfolio is calculated on a Total Return basis, and excludes the investment fee and any dealing charges.
Quarterly factsheet
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Our AIM IHT Investment Process

1

Initial screening:

In the early stages, we look at eligible companies with a minimum market cap of £100m and verify their Business Relief qualification.

2

Risk control

We carefully assess downside risk potential, applying risk management at portfolio construction and company selection stages.

3

Portfolio Construction

We aim to hold a range of 30 to 40 stocks with 1% in cash. The portfolio has a wide range of company sizes with broad industry and business exposure. 

4

Company Selection

We see each company as long-term investment, choosing profitable industry leaders with strong management teams, sustainable practices and growth potential. Each company is profitable, with a robust balance sheet and healthy cash generation. 

5

Ongoing scrunity 

We continuously monitor the portfolio; assessing company plans, speaking to senior management and using a third-party tax adviser for annual assessments of Business Relief qualification.

Our Investment Team

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Matt Strachan

Chief Investment Officer
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Ciaran Garvey

Investment Manager
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Catherine Jackson

Equity Analyst
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Darina Nedeva

Investment Administrator

Companies within the portfolio

Your clients’ investment will help to fund the growth of a range of innovative companies that have been chosen for their proven management teams, unique or leading technology or IP, sustainable practices and potential for growth. Each company is profitable, with a robust balance sheet and healthy cash generation. Below are a few of the companies we hold in the portfolio.
The image shows the James Halstead plc logo with the company name written in elegant dark blue script above a thin gold line, and JAMES HALSTEAD plc in uppercase blue letters below the line.
A manufacturer and distributor of commercial floor coverings, you can find James Halstead products, including their 100% recyclable Polyflor vinyl, all around the world.
Logo for Strix Technology featuring a stylised owl with outstretched wings inside a rectangular frame, next to the word Strix in modern, bold font and Technology below in smaller letters.
Strix is the global leader in the design, manufacture and supply of kettle safety controls, as well as other water appliances and filtration products. Each year, their kettle control products save the equivalent of 1 million cars’ worth of CO2 emissions.
The Jet2.com logo in bold white text on a bright red background.
The UK’s third largest airline, Jet2 provides air travel and package holidays to destinations across Europe.

What platforms do you use?

Our AIM IHT portfolio is held on a number of leading third-party platforms.

Tax Wrapper Availability: ISA (including ISA Transfer), GIA and SIPP

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Fundment logo with four vertical bars in orange gradient tones forming a stylised bar chart to the left of the word “Fundment” in bold, black text.
Logo for M&G Wealth, featuring a coral-coloured square next to the text M&G wealth in bold black letters on a light background.
Red text on a white background reads MORNINGSTAR Wealth Platform, with the O in MORNINGSTAR stylised as a rising sun.
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The Scottish Widows logo with bold black text and two curved lines, one black below Scottish and one red above Widows, on a light background.
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Awards & Accreditation

Logo for the Growth Investor Awards 2024. Text reads: WINNER BEST AIM PORTFOLIO SERVICE. The word INVESTOR includes a stylised chart line connecting the letters.
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Risks of using this service

Potential for capital loss

AIM shares tend to be more volatile, and can be more difficult to sell than those of larger companies.

Business Relief is not guaranteed

AIM-listed companies can become non-qualifying for Business Relief - although, since its inception, this has not happened to any in our portfolio.

Tax rules may change

Current legislation and HMRC practice are subject to change and are dependent on an individual’s personal circumstances.

AIM shares should not be a core investment

AIM shares are more suited to form a smaller proportion of an investor’s overall portfolio given that they represent a higher degree of risk.

How we control risk

Risk control is central to our investment process and philosophy, so we carefully assess the risk potential at both portfolio construction and company selection levels. Additionally, we use the services of a third-party tax adviser who annually assess all AIM companies held in our portfolio for Business Relief qualification.
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Protect your clients’ legacy

Speak with our Business Development Manager to find out how our service can help your clients and how to gain access.
get in touch
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Nick Sheppard

Head of Business Development

01382 797 696

07712 676184

nsheppard@drumnor.co.uk