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.