Author Archives: Peter Davies

An increasing number of families drawn into the IHT net

Over recent years more and more families have been drawn into the Inheritance Tax (IHT) net and having a frozen nil-rate band at £325,000 since 2009 has not helped. It is expected that the number drawn into the IHT net … Continue reading

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Alternative Investment Market (AIM) shares to be allowed into stocks and shares ISAs

From Monday 5 August 2013, shares trading on the AIM will be allowed to be held in Stocks & Shares Individual Savings Accounts (“ISAs”). Some AIM shares attract Business Property Relief (“BPR”) which means they become exempt from Inheritance Tax … Continue reading

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AIM listed shares to be permitted in an ISA

The Treasury announced on 1 July that new ISA rules will allow for people to invest directly into small trading businesses which are listed on the Alternative Investment Market (AIM). These rules are likely to apply from the autumn. The … Continue reading

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AIM shares and ISAs

In the 2012 Autumn Statement the Chancellor announced that the Government would consult on expanding the list of qualifying investments for stocks and shares ISAs. In March, HM Treasury announced a consultation about how to implement this policy. Significantly, this … Continue reading

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