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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Other holdings of unquoted shares: Rate of relief

The rate of relief for IHTA84/S105(1)(b) property is

  • 100% for transfers effected on or after 6 April 1996, or where the charge to tax arises on an earlier transfer by reason of an event occurring on or after that date.