The long awaited review by the Office of Tax Simplification into IHT has finally arrived and questions whether retaining BPR on AIM is justified:

https://www.gov.uk/government/publications/ots-inheritance-tax-review-simplifying-the-design-of-the-tax

Hard to imagine a BJ led government acting on this, but one assumes that the relief would be removed under a government of any other hue.

timarr

Unlock the rest of this Article in 15 seconds

or Unlock with your email