Individuals who have built up significant wealth may be concerned that a large proportion of their money will be lost to future generations through Inheritance Tax (40% once over threshold, £325,000 for 2010/11). Many shares quoted on the Alternative Investment Market qualify for Business Property Relief. This means that they offer 100% protection against IHT. Although one must hold qualifying shares for two years, individual shares can be sold and replaced by further qualifying stock. A portfolio of AIM shares can therefore be actively managed and still qualify for full relief from IHT.

We invest AIM-IHT portfolios in a balanced list of established, profitable trading businesses. We apply a screening process, to find companies with asset backing, already paying a regular dividend income. They must also have a stock market value above our threshold for investment. After that, we apply our investment and due diligence processes to stock selection, looking for growth potential, strong management and competitive advantage. Share valuation is critical as the most popular AIM companies can be expensive. Most importantly, investing in under-researched smaller companies is within Taylor Young’s core competency - it is something that we do already.

Discretionary managed portfolios start from £100,000 as part of an ongoing client relationship with us. A typical portfolio will contain around 20 holdings and our normal portfolio reporting and custodian services are made available.



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