The IHT team |
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To be eligible for IHT relief, an investment portfolio must consist of qualifying investments. These can be shares in unquoted UK companies, with the definition permitting the inclusion of some AIM-listed shares. By their nature, qualifying investments are therefore usually smaller companies.
Compared to blue-chip investment markets, the research available for AIM-listed companies is relatively limited and returns can vary significantly. This makes expert research and management of such investments all the more crucial. As a specialist in this field, with a long and successful track record, AXA Framlington is a natural choice to manage an IHT portfolio on your behalf.
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Risk warning
An Inheritance Tax Portfolio should be regarded as a higher risk, long-term investment suitable only for investors with financial security independent to any investment being made. Professional advice should be obtained prior to investing.
Any relief from Inheritance Tax that may be available by investing in AIM listed securities is subject to a two year holding period. If you die within the first two years of investment your beneficiaries may not gain any Inheritance Tax mitigation from this service.
AXA Framlington is not a tax specialist or tax adviser and cannot guarantee that all investments made will qualify for Business Property Relief or Business Asset Taper Relief, or indeed if they do initially qualify, that they will continue to do so. Tax rules may change in the future without notice.
Companies eligible for Business Property Relief are unquoted companies or qualifying companies listed on AIM or PLUS (formerly OFEX). Investment in such shares carries a higher degree of risk. There is no certainty that prices will be quoted for shares at all times. It may be difficult to effect transactions at the price quoted (if any) and the shares may not be dealt or traded in under the rules of a recognised or designated exchange. Such dealing may be infrequent or irregular.
Past performance is not a guide to future performance. The value of shares purchased and any income derived may go down as well as up and investors may not get back the full amount invested. Changes in exchange rates will affect the value of investments made overseas.
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