AIM shares

[briancoates]

if you hold AIM shares for a long time (5 years)
does the CGT reduce ?

[Isaacr]

Yes, new rules introduced in last years budget means the effective rate of CGT falls the longer shares are held. For a higher-rate taxpayer who sells Aim shares after four years, CGT falls from 40 per cent to just 10 per cent. All Aim shares also have unlimited exemption from inheritance tax, provided you hold shares for more than two years.