RE: Possible entry into..6 Nov 2018 15:24
That would appear to leave the following sections of the JSE
Alt-X
Venture Capital Market (VCM)
Development Capital Market (DCM)
which are not currently recognised by HMRC.
I have no idea if there is any big difference between these and the main market in their ability to trade shares - however I suspect that we are now in the big boys market now and unless there is a specific tax benefit (eg wrt something like BEEE) for being classed in one of the other markets then we shall just have to suck up the loss of IHT avoidance.
As Faramog says we may have to just find a way to spend it all - am I right in thinking that the obvious way would seem to be to gift the shares to the beneficiaries 7 years before you plan on popping your clogs ?