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The Advantage of AIM

Andrew Goodman an Associate at Taylor Wessing LLP describes the benefits of business property and business asset taper relief for those exploring AIM
The dramatic attack on trusts last year focused a lot of attention on AIM investment as a viable estate planning alternative. The inheritance tax (IHT) changes sparked a flurry of interest in the services of specialist fund managers constructing portfolios of AIM shares to attract IHT relief while seeking to minimise the risk in this less regulated market. This article focuses on the advantages for the private investor looking to benefit from 100% business property relief (BPR) and until 5 April 2008 business asset taper relief (BATR).
The Chancellor's Pre-Budget Report of 9 October included the surprise announcement that capital gains tax would be reduced...

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