The Close Inheritance Tax Service (CITS) is a portfolio management service utilising the tax advantages available from investing in small companies traded on the Alternative Investment Market (AIM). The Chancellor of the Exchequer allows stocks traded on AIM to benefit from a series of tax incentives for investors, known as 'Business Property Relief'.

Qualifying AIM shares held for two years are eligible for 100% Business Property Relief (BPR). This means that after 2 years AIM shares fall outside an individuals' estate and are FREE of any Inheritance Tax (IHT) liability on death under present legislation.