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  On 5 August 2013, AIM became eligible to hold within an ISA. That has had a significant impact on the Business Relief market where shares in companies that qualify for the relief can achieve 100% IHT mitigation. So much so that more than half of all Business Relief products now focus on investing in AlM quoted companies that qualify for the relief. This is because, for the last six years AIM shares have offered investors a route to IHT mitigation that also allows tax free growth and income. On the flip side, an ISA is not IHT free, unless… continue reading