Downing AIM Estate Planning Service
Obtain IHT relief after only two years by owning a portfolio of AIM quoted shares. Our strategy should enable investors to maintain control of their assets (no need for trusts or to gift assets to obtain IHT relief) and to withdraw funds from their portfolio at any time, subject to liquidity. Please read the key risks below.
- Each portfolio will typically be invested in AIM quoted companies. We aim to fully invest portfolios within three months of receipt of a completed and accepted application form and cleared funds, however, this is not guaranteed and it may take longer to fully invest your subscription.
- We aim to manage risk by spreading funds across at least 20 companies from several different sectors.
- The Service will be actively managed.
- Investments will be purchased and sold based on investment considerations, whilst endeavouring to maintain IHT reliefs, where possible.
We know inheritance tax can be a difficult subject for your clients to understand, so we have created this IHT calculator to provide you with an estimate on the tax that may be due on your client’s estate.
For past performance information please click here. Please note, past performance is not a reliable indicator of future results.
- IHT relief: to provide investors with the opportunity to obtain IHT relief after two years on the value of their portfolio of AIM traded companies (so long as shares are held at death).
- Ownership & control: to allow investors to retain full ownership of the investments (no need for trusts or to gift assets to obtain IHT relief).
- Capital growth: to generate capital growth from the portfolio of investments. In order to achieve this objective, companies will be selected on the basis of thorough analysis of the operational business, longevity of earnings and alignment between management and equity shareholders. In addition we aim to manage risk by spreading the amount invested across at least 20 companies in several different sectors.
- Access: to enable investors to withdraw capital from their portfolio at any time, subject to liquidity and 10 days’ notice.
|Minimum subscription: £100,000||Maximum subscription: no maximum|
|Further investments: Investors may make further investments to top up their portfolio at any time. Any such top up will be subject to a minimum of £10,000 and, once invested, will be eligible for relief from IHT after two years||Maximum Sum Insured by downside protection insurance: £100,000, which broadly corresponds to a maximum subscription of £500,000|
Method of payment for application
Payments for applications can be made by cheque, made payable to:
BMAM General Client A/C No 2, or by electronic bank transfer using the payment details below.
How to apply
Please read the literature below before completing an application form.
- Investors' capital is at risk. Set out below are the key risks involved with an investment through the Service. Please see the Brochure and Terms & Conditions for a full list of the risk factors.
- An investment through this Service may not be suitable for all investors. We recommend that specialist independent financial and tax advice is taken before investing. Downing is not able to advise on your suitability for an investment in the Service.
- Past performance should not be used as a guide to future performance. The value of shares can go down as well as up and there is no guarantee that you will get back the amount you originally invested.
- Investing in smaller companies, which may include AIM quoted investments, is considered to have higher risks than many other investments. Investee companies may be significantly more volatile, carry higher risk and be materially less liquid than many other investments and in particular in comparison to larger securities traded on the London Stock Exchange Official List.
- This information is directed only at persons in the UK and is not an offer or invitation to buy or sell securities. An investment through the Service should only be made on the basis of the information set out in the Brochure and Terms & Conditions. Opinions expressed, whether in general or both on the performance of individual securities and in a wider economic context, represents the views of Downing at the time of preparation. They are subject to change and should not be interpreted as investment advice.