Market leading insight for tax experts
View online issue

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

 
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...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
300 x 250 (MPU)
Top