Are AIM shares eligible for business relief?

On the 5th of July, the Office for Tax Simplification (“OTS”) published the second of two reports covering a review of Inheritance Tax (“IHT”). The first report, published in November 2018, was titled “Overview of the Tax, and Dealing with Administration”1 and addressed the practical complexities of IHT. The second report has been widely anticipated,…

Taking AIM: How to identify the right AIM IHT manager for your needs

In this article, it is my pleasure to announce the publication of the inaugural edition of MJ Hudson’s AIM IHT Spotlight Report. In order to put the report together, MJ Hudson conducted a comprehensive outreach programme to all identifiable AIM IHT Investment Managers. Although a small number did not provide the required data, we are…

The many AIMs of Inheritance Tax relief

Over the course of two articles, I will address these two topics. In this edition, I will address the recent review of Inheritance Tax (“IHT”) undertaken by the Office for Tax Simplification (“OTS”), and the potential implications, if any, which this could have on qualifying trades. Secondly I will take a brief look at the…

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