Royal Crest AIM Estate Planning Service

A discretionary managed portfolio of 30–40 AIM-quoted companies expected to qualify for Business Relief — targeting relief from inheritance tax after two years, with the daily pricing and liquidity of listed markets.

30–40

AIM-quoted holdings per portfolio

£20,000

Minimum investment

2 years

Expected qualifying period for IHT relief

15 days

Typical withdrawal processing, subject to liquidity

How the service works

We build you a diversified portfolio of companies quoted on AIM, London's growth market, each selected because we expect it to qualify for Business Relief. Hold the shares for two years and — provided they are still held at death — they are expected to fall outside your estate for inheritance tax.

Stock selection is research-driven. The team looks for quality management, durable competitive advantages, sensible valuations, profitability and long runways for growth, favouring established smaller companies rather than speculative early-stage stocks.

Because the shares are quoted, your portfolio is priced daily and can normally be sold when you need access — a level of transparency and liquidity unquoted estate planning cannot offer.

Listed-market transparency

Daily pricing and normal market dealing make it easy to see what you own and what it is worth.

Diversified by design

30–40 holdings across sectors reduce reliance on any single company.

Research-led selection

Every holding is chosen on fundamentals: management quality, competitive position, valuation and cash generation.

Key risks

AIM shares can be volatile and less liquid than companies on the main market; values can fall sharply.
Business Relief qualification is assessed company by company and can be lost if a company's activities change; relief is confirmed by HMRC only on death.
Tax rules and their application to AIM shares may change, and reliefs depend on individual circumstances.

Charges

Initial charge: 1%
Annual management charge: 1.5% + VAT
Dealing fee: £35 per transaction
Exit charge: None

Full details are set out in the brochure, terms & conditions and key information documents, available from the team on request.

Frequently asked questions

Why choose AIM for estate planning?

AIM portfolios combine the two-year Business Relief timeline with the practical benefits of quoted markets: daily valuations, dealing liquidity and full transparency of holdings.

How are companies selected?

Through fundamental research focused on management quality, competitive advantage, valuation discipline, profitability and growth potential — with speculative, pre-profit stocks generally avoided.

What if I need my money back?

Sale instructions are normally processed within 15 business days, subject to market liquidity. Proceeds withdrawn lose IHT relief on that portion.

Can this be held in an ISA?

Yes — see the Royal Crest AIM ISA, which holds the same strategy inside an ISA wrapper for additional income and capital gains tax benefits.