RE: isa and inheritance tax14 Jan 2021 11:25
Guys
I am not a financial adviser and so please double check this as it should not be taken as gospel or advice but in answer to the earlier question I believe losses can be carried forward indefinitely though you obviously have to prove them and to The Aviator I don't think that is the case. Not all AIM shares are deemed in the special category by HMRC as it usually will not tell you which until you sell them i.e. as far as I know there is not a definitive list. BUT, as I said, I have no special tax training and as someone else said earlier this is very complicated area so if the sums are reasonably substantial pay for accurate advice from a professional. Dont guess and hope for the best.