CG17950 - Taper relief: business asset: personal representatives

A company is a qualifying company of the personal representatives of a deceased individual if it is:

a trading company or the holding company of a trading group, see CG17953; and
for periods before 6 April 2000, the personal representatives were able to exercise at least 25 per cent of the voting rights, see CG17951, in that company, or
for periods from 6 April 2000, either the company was unlisted, see CG 17953, or the personal representatives were able to exercise at least 5 per cent of the voting rights, see CG17951, in that company.