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Naturally, the primary focus of estate planning is capital preservation, so investing in the volatile AIM market to mitigate IHT might feel counter intuitive. However, Business Property Relief (BPR) is a statutory relief available on investments in unquoted businesses, which includes companies listed on AIM.  Qualifying shares held at the time of death give 100% IHT relief subject to a minimum qualifying holding period of 2 years. Now, capital preservation may not be the first investment objective associated with AIM, but actually if the market  is approached sensibly, then there is no reason to shy away from accessing this relief… continue reading