Jack Rose: Five considerations when investing in AIM for IHT

As we enter the last quarter of the tax year, there will be plenty of people looking to use their annual £20,000 ISA allowance. Some of them will be considering transferring some or all of their ISA pot into a portfolio of AIM stocks as part of their planning around inheritance tax (IHT). An ISA forms part of an individual's estate upon their death and some AIM stocks qualify for business relief, which provides IHT relief if certain conditions are met. So what should advisers considering this route as part of a client's estate planning be looking out for? How should you evaluate the serv...