AIM & Tax Efficient Investing

Charlotte Square has been using its expertise in investing in the Alternative Investment Market (AIM) and other small company stocks for many years now, and has created a measurably strong track record in AIM.

Our AIM Portfolio Service can be structured to offer a high level of tax efficient investing combined with outstanding performance*.

It also allows private investors to benefit from a uniquely favourable set of tax breaks (subject to HMRC approval). However, we always recommend that potential investors discuss the benefits, and need for, an investment of this type with their professional advisers before investing to ensure that AIM investments fit comfortably within their overall disposition of invested assets.


Risk Statement: The value of investments and the income from them, can go down as well as up, and you may not recover the amount of your initial investment. It is important to remember that investments in many AIM companies can be illiquid in nature and carry higher risk characteristics and are therefore unsuitable for some investors.  Tax benefits and allowances are based on current legislation and HMRC practice and depend on personal circumstances. These may change from time to time and are not guaranteed. Past performance is not a reliable indicator of future results.

Our AIM service is best suited to those clients seeking an alternative or supplement to the more traditional methods of IHT planning, using qualifying investments listed on AIM to construct portfolios to reduce the Inheritance Tax (IHT) liability.

As one of the world’s most successful growth markets, it can also offer an opportunity for investors with an appetite for capital growth in the smaller company marketplace. Or it may appeal to clients who simply wish to invest money in their ISA with additional IHT tax benefit.

We believe that the driving force behind a decision to invest money should never be the pursuit of tax mitigation alone. However, many experienced investors may consider they have an investment risk tolerance which can accommodate exposure to the companies of the type listed on AIM. Where that is the case, then it is perfectly appropriate to bring an element of tax planning into consideration and, in particular, to factor in possible IHT mitigation.

Please refer to our latest brochure for full details.

*Based on Charlotte Square average AIM portfolio performance relative to the MSCI UK Micro Cap Total Return Index over the last 5 years to date. Performance numbers are indicative, drawn from a stylised aggregate portfolio constructed from our basis, net of Charlotte Square’s Annual Management Charge of 1.2% plus VAT and additional dealing Charges, and are adjusted for cash contributions and withdrawals. Please note that the performance of individual portfolios may vary due to factors such as the portfolio size, stock selection and timing of investment transactions.

If you would like more information on this please contact

Joe Capaldi

Investment Manager


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