RE: Dividend28 Feb 2019 16:28
Thanks for your reply miner69er and to faramog too.
So to clarify, if BMN moves from the AIM to another recognised UK listing, unless you have held shares for 2 years they will no longer be exempt from inheritance tax (IHT).
If BMN remains on AIM, and also lists on the JSE (on a recognised listing), unless you have held the shares for 2 years they will no longer be exempt IHT.
Helpful to know.
With regard to ISA rules, UK tax payers will not pay tax on dividends or gains in their own ISA. However, if the ISA cash value or shares are bequeathed to another, IHT rules apply.