IHTM30212 - Transfers on death: categories of qualifying property
»Ê¹ÚÌåÓýapp six categories are:
- land (IHTM30213)
- businesses (IHTM30214)
- shares: control holdings (IHTM30217)
- unquoted shares: undue hardship (IHTM30218)
- unquoted shares: 20% tax test (IHTM30219)
- unquoted shares: £20,000 value and 10% nominal value test (IHTM30220).
»Ê¹ÚÌåÓýapp following pages provide detailed instructions on their treatment.
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