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Contents

Official guidance
Inheritance Tax Manual

IHTM18000 · Stocks and shares

  • IHTM18001 · Introduction
  • IHTM18011 · Investigating forms IHT411 and IHT412: introduction to the forms
  • IHTM18061 · Listed stocks, shares and investments: introduction
  • IHTM18091 · Valuation: basis of valuation
  • IHTM18092 · Valuation: Stock Exchange Listings
  • IHTM18093 · Valuation: shares
  • IHTM18094 · Valuation: UK government securities and municipal securities
  • IHTM18095 · Valuation: unit trusts
  • IHTM18097 · Valuation: ISAs
  • IHTM18098 · Valuation: additional quotation markings
  • IHTM18099 · Valuation: capitalisation issues
  • IHTM18100 · Valuation: rights issues
  • IHTM18110 · Listed stocks, shares and investments: other issues: dividends
  • IHTM18131 · Unlisted shares: what are unlisted shares?
  • IHTM18280 · Unlisted shares: unlisted securities
  • IHTM18301 · BES/EIS/VCT/EZ/Property Enterprise Trust: introduction
  • IHTM18302 · BES/EIS/VCT/EZ/Property Enterprise Trust: identifying investments in the schemes
  • IHTM18311 · Share Option Schemes: what is a Share Option Scheme?
  • IHTM18096 · Valuation: PEPs
  • IHTM18305 · BES/EIS/VCT/EZ/Property Enterprise Trusts: purpose of the schemes
  • IHTM18306 · BES/EIS/VCT/EZ/Property Enterprise Trust: Income Tax position
  • IHTM18312 · Share Option Schemes: Pure Option Scheme
  • IHTM18313 · Share Option Schemes: SAYE Scheme
  • IHTM18331 · Investments on alternative markets: the alternative markets
  • IHTM18333 · Investments on alternative markets: business relief
  • IHTM18334 · Investments on alternative markets: instalments
  • IHTM18336 · Investments on alternative markets: AIM
  • IHTM18337 · Investments on alternative markets: OFEX
  • IHTM18338 · Investments on alternative markets: Rule 4.2(a)
  • IHTM18339 · Investments on alternative markets: USM
  • IHTM18340 · Investments on alternative markets: NASDAQ
  • IHTM18341 · Investments on alternative markets: EASDAQ/NASDAQ Europe
  1. Stocks and shares: contents
  2. Stocks and shares: investments on alternative markets: the alternative markets

IHTM18331 | Stocks and shares: investments on alternative markets: the alternative markets

From HM Revenue & Customs · Inheritance Tax Manual

Page archived. References to ‘alternative markets’ out of date.

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