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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.1 Business property relief (BPR) /Meaning of relevant business property / I7.111B BPR and controlling holdings of unquoted securities

I7.111B BPR and controlling holdings of unquoted securities

IHT, trusts and estates

A transfer of unquoted securities of a company which, alone or together with other such securities and unquoted shares owned by the transferor gave the transferor control of the company immediately before the transfer¹ will qualify for business property relief at 100%, assuming that all of the

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

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