Amati AIM IHT Portfolio Service
This section of the website is for information purposes only and does not constitute investment, tax, or legal advice, and nor does it constitute an offer, invitation or solicitation to invest in the product described. This product is available for clients of professional financial advisers and intermediaries only and Amati will not provide any investment, tax, or legal advice, or make any personal recommendations as to the suitability or otherwise of this product. By checking the box and proceeding to this section of the website you have confirmed that you have read and understood the information set out below and that you fully understand the risks involved in an investment of this nature.
This investment product places your capital at risk and you may not get back the full amount invested. The value of your investment may go down as well as up. Past performance is not a reliable indicator of future performance. Company forecasts are subjective and should not be relied upon.
Investors should be aware that any investment in equities is subject to risk, and that investment in smaller companies, in particular unquoted companies and those quoted on the Alternative Investment Market (AIM), carries an even higher risk than that of larger companies listed on the main market of the London Stock Exchange. This is due to the higher volatility and lack of liquidity often found in smaller company shares, as well as typically higher levels of business specific risks. Illiquidity means that buying and selling portfolio holdings may take some time, and in a worst case scenario portfolio companies could be delisted from AIM, making them very difficult to buy or sell, which in turn could affect the value of your investment.
Tax treatment may be subject to change and depends on the individual circumstances of each investor. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status. Amati, in its capacity as Discretionary Fund Manager (DFM), will select stocks which it expects to qualify for Business Property Relief (BPR), but it cannot guarantee that 100% of the portfolio will be exempt from Inheritance Tax after 2 years, nor that the qualification rules as set out by HMRC will not change in future in a way that affects the status of individual holdings. Current tax rules and the available tax reliefs offered on investments into AIM-quoted stocks may change at any time, and there is a considerable risk that if the legislation changed in respect of these tax reliefs, then those portfolio companies that no longer qualified for such reliefs would be subject to heavy selling pressure, potentially leading to significant investment losses.
Issued by: Amati Global Investors Limited, authorised and regulated by the Financial Conduct Authority. Registered in Scotland no. SC199908. Registered office: 8 Coates Crescent, Edinburgh, EH3 7AL