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Where Taxpayers and Advisers Meet

AIM shares

Bowler
Posts:34
Joined:Wed Aug 06, 2008 3:59 pm
AIM shares

Postby Bowler » Thu Oct 07, 2021 10:57 am

AIM shares are disqualified from IHT relief if quoted on another stock exchange. Is the OTC market in the US counted as such?

pawncob
Posts:5090
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: AIM shares

Postby pawncob » Tue Oct 12, 2021 12:54 pm

It's not on the list.
https://www.gov.uk/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007-v3
With a pinch of salt take what I say, but don't exceed your RDA

pawncob
Posts:5090
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: AIM shares

Postby pawncob » Tue Oct 12, 2021 12:55 pm

It's not on the list.
https://www.gov.uk/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007-v3
https://www.gov.uk/government/publications/recognised-stock-exchanges-section-1005-income-tax-act-2007/shorter-tables#united-states-of-america
With a pinch of salt take what I say, but don't exceed your RDA


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