I have an EIS investment which is due to mature shortly. As it has been held for 3 years it qualifies for Business Property Relief.
I also have had a managed AIM portfolio (with a different provider) for more than 2 years so everything in it is exempt from IHT. If I were to reinvest the proceeds of one into the other what steps do I need to take to ensure I maintain continuity of BPR and avoid re-setting the 2 year clock?
TIA
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