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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Stocks and shares: contents

Introduction
  1. IHTM18001
    Introduction
Investigating forms IHT411 and IHT412
  1. IHTM18011
    Investigating forms IHT411 and IHT412: Introduction to the forms
Listed stocks, shares and investments
  1. IHTM18061
    Listed stocks, shares and investments: Introduction
Listed stocks, shares and investments: Valuation
  1. IHTM18091
    Listed stocks, shares and investments: Valuation: Basis of valuation
  2. IHTM18092
    Listed stocks, shares and investments: Valuation: Stock Exchange Daily Official List (SEDOL)
  3. IHTM18093
    Listed stocks, shares and investments: Valuation: Shares
  4. IHTM18094
    Listed stocks, shares and investments: Valuation: UK Government securities and municipal securities
  5. IHTM18095
    Listed stocks, shares and investments: Valuation: Unit Trusts
  6. IHTM18096
    Listed stocks, shares and investments: Valuation: Personal Equity Plans (PEPs)
  7. IHTM18097
    Listed stocks, shares and investments: Valuation: Individual Savings Accounts (ISAs)
  8. IHTM18098
    Listed stocks, shares and investments: Valuation: Additional quotation markings
  9. IHTM18099
    Listed stocks, shares and investments: Valuation: Capitalisation issues
  10. IHTM18100
    Listed stocks, shares and investments: Valuation: Rights issues
Listed stocks, shares and investments: Other issues
  1. IHTM18110
    Listed stocks, shares and investments: Other issues: Dividends
Unlisted shares
  1. IHTM18131
    Unlisted shares: What are unlisted shares?
  2. IHTM18280
    Unlisted shares: Unlisted securities
Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust
  1. IHTM18301
    Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Introduction
  2. IHTM18302
    Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Identifying investments in the schemes
  3. IHTM18305
    Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Purpose of the schemes
  4. IHTM18306
    Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Income Tax position
Unlisted shares: Share Option Schemes
  1. IHTM18311
    Unlisted shares: Share Option Schemes: What is a Share Option Scheme?
  2. IHTM18312
    Unlisted shares: Share Option Schemes: Pure Option Scheme
  3. IHTM18313
    Unlisted shares: Share Option Schemes: SAYE scheme
Investments on alternative markets
  1. IHTM18331
    Investments on alternative markets: The alternative markets
  2. IHTM18333
    Investments on alternative markets: Business relief
  3. IHTM18334
    Investments on alternative markets: Instalments
  4. IHTM18336
    Investments on alternative markets: AIM
  5. IHTM18337
    Investments on alternative markets: OFEX
  6. IHTM18338
    Investments on alternative markets: Rule 4.2(a)
  7. IHTM18339
    Investments on alternative markets: USM
  8. IHTM18340
    Investments on alternative markets: NASDAQ
  9. IHTM18341
    Investments on alternative markets: EASDAQ / NASDAQ Europe