RE: AIM shares and Inheritance Tax20 Feb 2021 11:16
I don’t think AFC would qualify due to them being listed on other exchanges other than AIM.
From the company side, whilst the AIM market attracts companies in various fields, only certain companies will attract the 100% BPR. Specifically, to attract BPR, the company activities must:
Not consist wholly or mainly of dealing in land or buildings;
Not consist wholly or mainly of making investments;
Not consist wholly or mainly of dealing in stocks and shares; and finally
The company must also not be listed on another stock exchange. Anywhere.