OTS review: AIM IHT relief questioned

Saturday, Jul 06 2019 by

The long awaited review by the Office of Tax Simplification into IHT has finally arrived and questions whether retaining BPR on AIM is justified:


Hard to imagine a BJ led government acting on this, but one assumes that the relief would be removed under a government of any other hue.


Unlock this article instantly by logging into your account

Don’t have an account? Register for free and we’ll get out your way


As per our Terms of Use, Stockopedia is a financial news & data site, discussion forum and content aggregator. Our site should be used for educational & informational purposes only. We do not provide investment advice, recommendations or views as to whether an investment or strategy is suited to the investment needs of a specific individual. You should make your own decisions and seek independent professional advice before doing so. The author may own shares in any companies discussed, all opinions are his/her own & are general/impersonal. Remember: Shares can go down as well as up. Past performance is not a guide to future performance & investors may not get back the amount invested.

Do you like this Post?
2 thumbs up
0 thumbs down
Share this post with friends

2 Posts on this Thread show/hide all

Randval 10th Jul 1 of 2

Hello Timarr,
Thanks for information.
Nearly all of my investments are on AIM for BPR so I need to think about what to do.
I will probably end up doing nothing!

| Link | Share
timarr 10th Jul 2 of 2

I will probably end up doing nothing!

And that's probably the best thing to do, as there's no certainty about anything in the short-term. However, we will presumably end up with a left-leaning government at sometime in the future and you'd think this would be an easy decision. Still, it probably wouldn't be a priority so you'd likely have a chance to get out: but I wouldn't count on this for IHT mitigation in the long term.

My bigger concern is that BPR related investments have pushed some AIM stocks to unsustainable highs. We've seen a lot of these stocks come off their highs on relatively minor setbacks, because they're priced for perfection. There's not a lot of point saving 40% in IHT if your investments are losing more than that ... but if I were looking for BPR relief I think I'd be looking at some of the unquoted investment funds, where the relief is much less likely to be removed.


| Link | Share

Please subscribe to submit a comment

Stock Picking Tutorial Centre

Let’s get you setup so you get the most out of our service
Done, Let's add some stocks
Brilliant - You've created a folio! Now let's add some stocks to it.

  • Apple (AAPL)

  • Shell (RDSA)

  • Twitter (TWTR)

  • Volkswagon AG (VOK)

  • McDonalds (MCD)

  • Vodafone (VOD)

  • Barratt Homes (BDEV)

  • Microsoft (MSFT)

  • Tesco (TSCO)
Save and show me my analysis