2 years v 7 years
Traditional IHT solutions such as gifts or trusts require a seven-year period to benefit from full IHT relief. However, AIM shares that have been held for two years and qualify for BR, could benefit from up to 100% IHT relief if still held at the time of death.
Should the investment case for a company we hold in the portfolio change, we can sell that investment, and if the proceeds are reinvested into another qualifying AIM share within a reasonable time, you may retain the right to the BR. This means that your portfolio is actively managed and retains flexibility.
Tom Hind
