Royal Crest AIM ISA

The tax benefits of an ISA, plus estate planning: a portfolio of Business Relief qualifying AIM companies held inside an ISA wrapper, targeting relief from inheritance tax after two years.

3-in-1

IHT relief plus ISA income & CGT benefits

£20,000

Minimum investment (transfers accepted)

2 years

Expected qualifying period for IHT relief

30–40

AIM-quoted holdings per portfolio

How the service works

ISAs are excellent shelters from income and capital gains tax — but on death, a standard ISA still forms part of your estate for inheritance tax. The Royal Crest AIM ISA addresses that gap.

Your subscription or transferred ISA is invested in a managed portfolio of AIM-quoted companies expected to qualify for Business Relief. After two years, the shares are expected to fall outside your estate for IHT while retaining every ISA benefit.

Existing ISAs built up over many years can be transferred in without losing their wrapper status, making this a straightforward upgrade for long-standing ISA savers with estate planning needs.

Keeps every ISA benefit

Income and gains remain tax-free, and your accumulated allowances stay sheltered.

Adds IHT relief

After two years, holdings are expected to qualify for 100% relief from inheritance tax under current Business Relief rules.

Simple transfers

Transfer existing ISAs in full or in part; new subscriptions accepted up to each year's ISA allowance.

Key risks

AIM shares are higher risk and can be more volatile and less liquid than main-market shares.
Tax treatment depends on individual circumstances; ISA and Business Relief rules may change, and relief is assessed on death.
Withdrawing money from the ISA removes both the ISA shelter and the IHT relief on the amount withdrawn.

Charges

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

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

Frequently asked questions

Can I transfer my existing ISAs?

Yes. ISAs held with other managers can be transferred without affecting their tax status. Transfers are invested into the AIM portfolio once received.

Do I lose the ISA benefits?

No. The account remains a fully-fledged stocks and shares ISA — income and gains stay tax-free. The AIM holdings simply add expected IHT relief after two years.

What happens on death?

Your executors can claim Business Relief on qualifying holdings. A surviving spouse can also inherit an additional ISA allowance equal to the account's value.

How much can I invest?

New subscriptions are limited to the annual ISA allowance; transfers of existing ISAs are unlimited. The service minimum is £20,000.