Negligble Value Relief, IHT and CGT allowance for gifted EIS Shares

I have a number of pre 2018 EIS shares of unlikely value and realisation. In the event of probate, they’re probably more trouble than they’re worth! Therefore, I’m considering gifting them to my daughter, via a stock transfer with the company’s registrar. Before doing so, I’m seeking guidance on the following: 1: After transferring the shares, can I claim negligible value relief (net of the original 30% relief) against my income tax? 2: In transferring the EIS shares are they free of IHT? 3: In the unlikely event the shares subsequently realise a gain are they free of CGT? Thank you in advnce. DAvid J

Hi,
Please have a look at the guidance at Negligible value claims and agreements and how to claim NVC.  
If you own the shares and claim NVC, you cannot then gift them to someone else.  
When the NVC is agreed and converted to a loss, you can set the loss against your other income.  
As the shares have no value, they cannot impact inheritance tax.  
If you have claimed NVC, then you are declaring the shares as worthless. They cannot then increase in value.
Thank you.

Thank you for clarifying EIS disposal options. Kind regards, David J