IHTM09761 - Sales of related property, etc: sales of shares in companies
If the property for which relief is claimed consists of shares in a close company (IHTM14851) you should refer the claim to SAV for advice. »Ê¹ÚÌåÓýappy are responsible for the application of the relief in these circumstances and will also consider whether the sale satisfies the additional condition in IHTA84/S176 (5).
In the unlikely event of a claim for relief being made for shares which qualify for business relief (IHTM25131) or agricultural relief (IHTM24000) you will need to reconsider the relief in consultation with SV.