Assessing the impact of the Budget on AIM shares

How the Budget has changed tax-efficient investment

clock • 4 min read

The 2024 Budget will have a significant impact on the AIM market, however, AIM shares remain an attractive investment for IHT purposes, writes Stephen Kenny

There was considerable speculation in the lead-up to last month's Budget about potential increases to inheritance tax (IHT), and particularly the possibility of changes to Business Property Relief.    This led to concerns about the likely impact of the Budget on the attractiveness of shares listed on the Alternative Investment Market (AIM) - some commentators even suggested that the Budget could lead to the demise of the AIM exchange itself. But have these pessimistic predictions proved accurate? This article explores the likely impacts. During her Budget speech, Rachel Reeves finally...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

CGT: A stealth tax representing advice opportunity

CGT: A stealth tax representing advice opportunity

'The sharpest sense of grievance may be among business owners'

Andrew Aldridge
clock 12 August 2026 • 8 min read
The forgotten side of IHT planning: Giving clients permission to enjoy their wealth

The forgotten side of IHT planning: Giving clients permission to enjoy their wealth

'I believe IHT planning is becoming as much about psychology as legislation'

Lee Quinn
clock 11 August 2026 • 4 min read
IHT liabilities hit record £7.03bn in 2023-24 tax year

IHT liabilities hit record £7.03bn in 2023-24 tax year

Figures ‘set to accelerate’

Sophia Panayi
clock 30 July 2026 • 2 min read