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AIM Portfolio Service

A Financial Planner looking to potentially shelter part of their clients' estate from Inheritance Tax may wish to consider investing into the Luna AIM Portfolio.

This is a discretionary managed portfolio of carefully selected companies that meet our investment criteria but also qualify for Business Property Relief.

These investments could potentially be excluded from a client’s estate for Inheritance Tax calculation purposes but still allow the client access to the capital and income of the Luna AIM Portfolio during their lifetime.

The Luna AIM Portfolio can exempt your client’s invested assets from Inheritance Tax after only two years. It does this by investing in companies on the Alternative Investment Market that qualify for Business Relief.

Key features

A minimum investment of £100,000

Qualify for 100% Inheritance Tax relief after two years

Ownership of individual shareholdings – not a pooled investment

Clear charging structure

Key considerations before investing

  • Current tax rules for government investment into AIM and available reliefs may change
  • Tax relief is applicable only to those subject to UK inheritance tax and available only where the investment is held until death
  • The underlying AIM companies must continue to qualify for tax relief at the time the investments are realised
  • Luna does not provide tax advice and clients/their Financial Planner should consider taking professional tax advice before any investment is made
  • Smaller companies are above-average risk investments. The value of investments and any income derived from them may fall as well as rise, and your clients may not get back the full amount invested
  • AIM companies can be relatively illiquid, meaning it can be difficult to dispose of shares at a reasonable price at short notice
  • Your clients should expect that their portfolio will demonstrate volatility greater than the UK market average

Contact us to find out more information about how Luna can help with your investment management needs.

Luna Investment Management Limited is an appointed representative of Thornbridge Investment Management LLP “Thornbridge”, which is authorised and regulated by the Financial Conduct Authority. All investment management decisions are undertaken by its investment committee. Luna staff sit as members of that committee. Further details, including all relevant regulatory disclosures can be found at

Head Office

Level 7, Tower 12
The Avenue North
18-22 Bridge Street
M3 3BZ


0161 518 3500

The value of your investments may go down as well as up, and you could get back less than you invested.
The Defaqto 5 Star Rating applies to both the Luna Model and Bespoke Portfolio Services only.

Luna Investment Management Limited (FRN: 923454) is an appointed representative of Thornbridge Investment Management LLP (FRN: 713859) which is authorised and regulated by the Financial Conduct Authority. Luna Investment Management is registered in England. No 12280396

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