A search tool to identify AIM companies, an investment in which may qualify for relief from Inheritance Tax (IHT)

Reduce your IHT liability

A key attraction of investing in AIM-traded companies for many UK investors is the possibility of 100% relief from future IHT on such investments.

However, it's very difficult to assess which AIM listed companies qualify for relief for IHT planning purposes. Our tool helps you do that.

Although not definitive, our tool narrows down companies, an investment in which may qualify. Its use is subject to our Terms of Use and the Disclaimer below. In particular it is not intended as a substitute for detailed independent advice on specific investment situations.

And don’t forget, an investment in a relevant company that qualifies for IHT relief at the time the investment is made must still be a company that qualifies for relief at the time the investor dies in order for that investment to qualify for IHT relief.

Our exhaustive research across all AIM listed companies, the results of which are available to subscribers here, is based on the Business Property Relief rules laid down by HMRC.

News and analysis

Shares article
Avoid inheritance tax with AIM stocks; What type of businesses qualify?
Chris Boxall - February 2015

Here’s how it works

To use this service you need to open an account by registering online and then buying credits via PayPal.

You can buy an individual search for as little as £5 or up to 50 searches for £100. Your searches could save you £000s! Your account retains a record of all your earlier searches.

Sample reports

Qualifying company

Non-qualifying company

About us

Investor’s Champion is the AIM specialist. It supports companies and investors alike with forthright comment on company performance, presented in a concise easy-to-read format.

Part of that service includes researching the AIM market to establish not only which of the 1,000 or so companies listed on AIM qualify for relief for IHT planning purposes, but also which companies partially qualify and where further ambiguity lies.

You can read more about Investor’s Champion and its associated company Fundamental Asset Management on our website.

Disclaimer

This preliminary search facility is not intended as a substitute for detailed independent advice on specific investment situations which should be obtained before any action is taken.

It is important to note that an investment in a relevant company that qualifies for IHT relief at the time the investment is made must still be a company that qualifies for relief at the time the investor dies in order for that investment to qualify for IHT relief.

Search results are based on our interpretation of the Business Property Relief rules laid down by HMRC and should not be relied upon to make an investment decision. The information has been obtained from sources which are believed to be reliable but cannot be guaranteed. Each search result is a preliminary assessment requiring further analysis and you should not rely on it in connection with taking any specific decision. Accordingly, Investor's Champion Ltd makes no guarantee, representation or warranty and accepts no responsibility or liability as to the accuracy or completeness of the search results.