Services

• PEPs and ISAs
• Portfolio Services
• VCTs

They should be regarded as a higher risk service due to the nature of the investments purchased by the fund and the limited liquidity of your holding. Private investors should consult their financial adviser regarding the suitability of these portfolio services as part of their overall investment planning. You should be aware that the taxation regime governing these investments may be subject to change in the future.

EIS Portfolio Service

This portfolio service is principally aimed at UK investors wishing to benefit from inheritance, income and / or CGT deferral tax reliefs associated with EIS schemes through a diversified portfolio of invesments. This service has been established to build portfolios of small companies for private individuals and trustees, with a minimum investment level of £50,000.

IHT Portfolio Service

Investing in companies quoted on the Alternative Investment Market (AIM) can provide investors with certain IHT tax benefits if stocks are held for a minimum of two years. Rathbones’ IHT Portfolio Service aims to build diversified portfolios of small UK companies – predominantly companies listed on AIM –for private individuals with a minimum investment of £30,000. The taxation and basis of reliefs relevant to investment within these services may change or disappear, and as a result, you may not meet your intended investment objective. Given the requirement that investments for the services described must qualify for specific tax reliefs, there may not be sufficient opportunities to invest in a great enough number of securities to achieve a fully diversified portfolio. Unquoted investments and those traded via AIM and OFEX may prove less liquid, and may have a higher risk profile than those traded on other exchanges. As such, your capital and income derived from it may be at higher risk, and stocks may not be readily realisable should you wish to withdraw your capital. The services described may not be suitable for you, and you should seek independent financial advice.