companies for many UK investors is the possibility of 100% relief from future Inheritance Tax ('IHT') on such investments as many AIM shares qualify for Business Property Relief ('BPR'). The ability to invest in AIM shares through AIM ISAs has also increased their appeal for IHT planning ...
Also mentioned is business tax relief for Aim shares.JacksonGaryEBSCO_bspFundweb
attractmorecompaniesfromtheU.S.,thereareworriesamongAmericancompaniesthatAIMmightnotbeworththerisk.Inaddition,moreandmoreforeigncompanies(thatfollowdifferentreportingandcorporategovernancestandards)andlower-qualityUK-basedfirmsarejoiningAIM,andsomeanalystsworrythatoverall,thesharesareoverpriced.AndrumorsareflyingthatIHT...
It recommends to effect a discounted gift trust for IHT reduction and considers to invest in a portfolio of Alternative Investment Market Shares to make use of legislation surrounding business property relief. It further discusses the Inheritance Tax Act of 1984.Hedge...
It recommends to effect a discounted gift trust for IHT reduction and considers to invest in a portfolio of Alternative Investment Market Shares to make use of legislation surrounding business property relief. It further discusses the Inheritance Tax...
As stated, BPR is used as an alternative in mitigating IHT and offers 100 percent relief from inheritance tax on qualifying shares, shares only need to be held for two years before death and holders are free to unwind them...