IHT: Transfers by close companies
What Inheritance Tax (IHT) provisions apply to transfers made by close companies? How is IHT calculated on these transfers? What impact do alterations to share capital or rights have? Are there any exclusions?
What Inheritance Tax (IHT) provisions apply to transfers made by close companies? How is IHT calculated on these transfers? What impact do alterations to share capital or rights have? Are there any exclusions?