IHTM30212 - Transfers on death: categories of qualifying property

The six categories are:

• land ( IHTM30213)
• businesses ( IHTM30214)
• shares: control holdings ( IHTM30217)
• unquoted shares: undue hardship ( IHTM30218)
• unquoted shares: 20% tax test ( IHTM30219)
• unquoted shares: £20,000 value and 10% nominal value test ( IHTM30220).

The following pages provide detailed instructions on their treatment.