Three things your clients may call you about this week …

Investors take AIM at inheritance tax savings Advisers have reported increased demand from older investors for shares in companies listed on the Alternative Investment Market (AIM), thanks to a little-known tax break called business property relief (BPR), reports the Financial Times (FT). This form of tax relief allows investors in private businesses to avoid any inheritance tax (IHT) when they pass on holdings to heirs, providing they hold the shares for more than two years.  AIM-listed shares have become more popular since a rule change four years ago that allowed them to be held...