AIM Shares Inheritance Tax Explained

AIM Shares Inheritance Tax Explained

In this guide our team of finance professionals cover the AIM shares Inheritance Tax (IHT) rules. The Alternative Investment Market (AIM) is a subsection of the London Stock Exchange. It’s defined by HMRC as ‘unquoted’ for IHT purposes. Unquoted shares can qualify for ‘business property relief’, meaning you can potentially get 100% relief from inheritance … Read more

British ISA – All you need to know

What is a British ISA?

In the Chancellor’s Statement in March 2023, the creation of a British ISA (or Great British ISA) was announced. This will give an extra £5,000 annual allowance in addition to the existing £20,000 annual ISA allowance. Current proposals mean that it will only be applicable to Stocks and Shares ISAs. The British ISA is intended … Read more

Pension Loan – Borrowing Against A Pension In The UK

Pension Loans: Borrowing Against a Pension in the UK

In this guide we explain pension loans in the UK and whether you can borrow against your pension. Borrowing against a pension in the UK is possible, however HMRC has laid out some clear rules around who can do so and under what conditions. These can also depend on whether it’s a Self-Invested Personal Pension … Read more