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There are many ways to mitigate IHT. Investing in Alternative Investment Market (AIM) shares is one of them. If AIM shares are held in certain trading companies, for a period of at least two years, they become eligible for IHT 'Business Property Relief' (BPR) at 100% and will fall out of the estate for IHT purposes.
This is especially attractive for older people, compared with the seven years required before gifts that are 'Potentially Exempt Transfers' cease to carry an IHT liability. Not all AIM companies are eligible for BPR however and, to our knowledge, HM Revenue & Customs (HMRC) doesn't publish a definitive list of them. To qualify, there are various rules, including:
You can read more about this on the HMRC website.