Helping paraplanners enhance their AIM Business Relief research: 15 June

11 May 2022

In response to the growing number of Business Relief (BR) services available in the market, TIME Investments is sharing a presentation to help you enhance your due diligence process when researching AIM BR services.

15 JUNE: 12.30pm.


The need for enhanced due diligence

Inheritance Tax (IHT) revenues have increased substantially over the last decade and hit £5.4 billion for the last tax year (2020/21).* A growing number of IHT planning services offer a solution to this problem and help investors to mitigate their IHT liabilities in just two years through investment in BR qualifying assets. These services have proved popular and there are now over 60 BR services available in the market, with over half of these exclusively investing in AIM quoted companies.**

Whilst the growth of this market is a positive development, this increased choice can make it difficult for advisers and paraplanners to effectively decide which BR service will be the best fit for their clients’ IHT planning needs.

How to differentiate between AIM Business Relief services

Our presentation will focus on AIM BR services and highlight some of the key areas to examine and questions to ask providers to help enhance your existing due diligence process.

*Source: ‘Table 12.1 Inheritance tax: analysis of receipts’, HMRC, July 2021 
**Source: MICAP, March 2022

Learning objectives

1) Understand why enhanced due diligence may be necessary when advising on AIM Business Relief services.
2) Identify the different performance and risk measures to help compare AIM Business Relief services.
3) Appreciate how to conduct a financial appraisal to assess the strength of a provider.

Professional Paraplanner