Our Inheritance Tax Portfolio

Peregrine & Black Investment Management offers a fully managed IHT portfolio which invests in shares in unlisted companies traded on the AIM market.


HM Revenue and Customs (HMRC) has a keen interest in the taxation of estates. It is natural that people should wish to ensure that as much of their wealth as possible be passed on to their beneficiaries rather than the government. An increasingly popular route for reducing an inheritance tax liability, is Business Relief. HMRC currently recognises that beneficiaries can benefit from 100% Business Relief on shares in certain AIM listed companies. Furthermore you only need to have owned the shares for two years before the date of death for the tax benefits to take effect.

We specialise in seeking out well-established companies with good business track records and sound investment potential. Sometimes these companies are characterised by a large family interest or significant stake retained by its founders. Often such businesses are conservatively managed and have existed for a long time. Here at Peregrine & Black, we have the resources to monitor and analyse the performances of these companies and also monitor their continued eligibility for Business Relief.

Call us today on 01795 227 100 to find out more.

Peregrine & Black Investment Management Limited is authorised and regulated by the Financial Conduct Authority (FRN 757727).