Clients holding shares in companies listed on the Alternative Investment Market (AIM) are reminded that, from 5 August 2013, it has been possible to hold such shares within an ISA, making gains and income effectively tax exempt.

Many AIM-listed shares qualify for Business Property Relief, meaning that they are exempt from Inheritance Tax (IHT) once they have been held for two years. It should be possible to transfer such shares into an ISA without affecting the holding period for IHT purposes.

From April 2014, shares in AIM-listed companies will also be exempt from stamp duty.


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