David J

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

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