SolvedIHTM25201 | Control holdings of quoted shares or securities: Rate of relief
From HM Revenue & Customs · Inheritance Tax Manual
The rate of relief is 50% for transfers and other events occurring on or after 10 March 1992.
From HM Revenue & Customs · Inheritance Tax Manual
The rate of relief is 50% for transfers and other events occurring on or after 10 March 1992.