The discretionary portfolio scheme from Puma Investments will work by investing in high quality AIM listed companies that benefit from Business Property Relief.
These investments receive 100% relief from inheritance tax after a holding period of two years.
Following the 2013 rule change whereby AIM stocks are now permitted to be held within an ISA, the service is also available within an ISA wrapper.
Puma Investments CEO David Kaye said: "Our new AIM Inheritance Tax Service complements our existing suite of tax-efficient strategies and capitalises on our Group's long heritage and experience in the AIM market since its inception.

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"In particular, we expect to see significant demand from ISA investors. Few people realise that, whilst ISAs are extremely tax efficient during a holder's lifetime, upon death ISA balances may be subject to a 40% IHT liability.
"Since AIM stocks have been permitted to be held in ISAs, investors now have the option to keep their tax-free ISA benefits during their lifetime whilst also mitigating their potential IHT liability."
Justin Waine, investment director, said: "Our strategy will focus on investing in a portfolio of carefully selected AIM listed stocks with market capitalisations in excess of £50 million. "Investing in qualifying AIM companies can significantly reduce IHT liability at a time when a large number of households are falling outside of the £325,000 nil rate band for inheritance tax.
"One of the benefits of investing via the Puma AIM Inheritance Tax Service is to allow investors to retain control over their assets rather than placing them in a trust or gifting them to beneficiaries."