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HMRC internal manual

Shares and Assets Valuation Manual

Inheritance Tax: Special Voting Rights Cases

Valuation problems may arise in respect of shares with special voting rights, in other words shares of a special class carrying all the votes or a preponderant share of the votes, or voting ordinary shares where other ordinary shares are non-voting. For IHT purposes, care should be taken and the Team Leader consulted, if necessary, whenever such shares are comprised in a transferor’s estate - or in a non-interest in possession settlement - even though they are not themselves the subject of the claim to tax.

  Additional Guidance: SVM150000