My wife & I have share portfolios both as individuals and as joint share holders all of which contain AIM shares held for a period in excess of 2 years
Both of our wills make our spouses first and only beneficiaries on first death
Presumably on first death all shares would then normally transfer to the spouse who would then have to wait 2 years for any transferred AIM shares to fall outside IHT
Is it possible on first death for the survivor to change the terms of the will and transfer to our children the AIM shares held in either the individual portfolio or in our joint held portfolio without paying IHT on them.
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