The long awaited review by the Office of Tax Simplification into IHT has finally arrived and questions whether retaining BPR on AIM is justified:
https://www.gov.uk/government/publications/ots-inheritance-tax-review-simplifying-the-design-of-the-tax
Hard to imagine a BJ led government acting on this, but one assumes that the relief would be removed under a government of any other hue.
timarr
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