The Guinness Best of AIM Service is designed for UK investors who wish to benefit from Business Relief from Inheritance Tax by investing in a portfolio of AIM-quoted companies with the potential for capital growth.The Best of AIM Service applies a rigorous portfolio selection approach adapted from the Guinness range of award-winning global funds. The Fund Management team carry out quantitative screening to identify companies which have demonstrated a sustainable competitive advantage by reporting persistently high cash-flow returns on capital.