How new AIM regulations equal inheritance tax relief

AIM

clock • 5 min read

Jonathan Gain, chief executive of Stellar Asset Management, explains how new regulations concerning AIM investing mean investors have the opportunity for full inheritance tax relief for the first time.

Last summer, new legislation allowed AIM stocks to be held in ISAs for the first time, prompting a surge of AIM share purchases by ISA account holders and millions of additional pounds flowing into the so-called ‘junior’ market. It is easy to see why the move proved popular; when held in an ISA, AIM stocks offer a powerful combination of growth potential and tax efficiency, which has attractions for a diverse range of investors. On the tax side, there is 100% income and capital gains tax relief and now – after the shares have been held for two years – the opportunity for full inheritance...

To continue reading this article...

Join Investment Week for free

  • Unlimited access to real-time news, analysis and opinion from the investment industry, including the Sustainable Hub covering fund news from the ESG space
  • Get ahead of regulatory and technological changes affecting fund management
  • Important and breaking news stories selected by the editors delivered straight to your inbox each day
  • Weekly members-only newsletter with exclusive opinion pieces from leading industry experts
  • Be the first to hear about our extensive events schedule and awards programmes

Join now

 

Already an Investment Week
member?

Login

More on Investment

Stories of the week: The FCA, Bank of America and Neil Woodford

Stories of the week: The FCA, Bank of America and Neil Woodford

Recession expectations, AI chips and Hargreaves Lansdown: The biggest stories from the world of investment and asset management this week

clock 17 April 2025 • 1 min read
7IM's Ben Kumar: Geographic location almost irrelevant in investing

7IM's Ben Kumar: Geographic location almost irrelevant in investing

'Vocation, not location'

Ben Kumar
clock 17 April 2025 • 3 min read
Compliance questions loom over Woodford's portfolio platform plans

Compliance questions loom over Woodford's portfolio platform plans

FCA authorisation and/or promotion issues

Cristian Angeloni
clock 16 April 2025 • 5 min read
Trustpilot