The Bamboo Opportunities Portfolio Service offers significant potential inheritance benefits through the use of Business Property Relief (“BPR”). BPR is an established form of tax relief which was first introduced in 1976. Investments in shares listed on AIM are generally BPR qualifying. As a result, shares held through the Bamboo AIM Growth Opportunities Portfolio Service can (subject to BPR qualification) be left to beneficiaries free from inheritance tax, on condition that the relevant shares have been owned for at least two years at the time of death. Also, as mentioned, it is envisaged that a proportion of the investments made in institutional IPOs and placings on AIM will be Enterprise Investment Scheme (“EIS”) qualifying. EIS qualifying investments offer attractive income tax and capital gains tax benefits. Further details can be supplied upon request, although potential investors should always seek their own independent financial advice.