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Get Started in Shares by Glen Arnold

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Tax benefits of investing in AIM companies

First bad news: AIM shares cannot be included in ISAs because they are not ‘listed’ on the Main Market of the London Stock Exchange.

Now the good news: they are allowed in SIPPs, there are inheritance tax advantages and there are tax benefits in buying them through Venture Capital Trusts (VCTs) and the Enterprise Investment Scheme (EIS).

Inheritance tax

If you owned AIM company shares for more than two years, and these are included in your estate for inheritance tax purposes, you are allowed to pass on the shares free of tax, either during your lifetime or as part of your will.

Venture Capital Trusts (VCTs)

VCTs are quoted companies that gather together a pot of investment money by selling their shares ...

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