RE: Index funds for small cap27 May 2026 11:10
Website _The IHT Relief Sell-off
Historically, many retail investors buy AIM shares to qualify for 100% Business Relief on Inheritance Tax. Moving to the Main Market cancels this tax benefit, leading IHT-focused funds and retail investors to sell off their shares.
Osborne Clarke
The Impact: This forced selling pressure frequently causes a temporary, or sometimes prolonged, dip in the share price following the transfer.
Osborne Clarke
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