AIM Inheritance Tax Portfolio Service

Portfolio Outline

Investment Process

Initial Screening

  • Minimum Market Cap £100m
  • Remove companies with limited free float and low trading volumes
  • Verify Business Relief qualification

Risk Control

  • Central to our investment process and philosophy
  • Applied at both portfolio construction and company selection levels
  • Carefully assess downside risk potential

Portfolio Construction

  • 30 to 40 stocks
  • 1% cash holding
  • Broad set of industry and business exposure
  • Wide range of company sizes

Company Selection

  • Each company seen as a long-term, owned, investment
  • Strong and proven management team
  • Unique or leading technology/IP
  • Sustainable business with structural or secular growth potential
  • Robust balance sheet. Healthy cash generation, profitable, and dividend paying

Ongoing Scrutiny

  • We meet or speak to senior company management at least once a year
  • Daily overview of company news and analyst commentary   
  • Assess company plans for growth and likely impact on Business Relief qualification
  • Watchlist of 20-30 AIM companies is maintained as potential new portfolio holdings
  • Stocks can be quickly added/replaced in the portfolio, especially where Business Relief qualification is threatened
  • We engage the services of a third-party tax adviser who annually assess all AIM companies held in our portfolio for Business Relief qualification.        


AJ Bell:

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