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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.3 Valuation of particular types of property /Valuation of shares and securities for IHT / I8.312 Restrictions on transfer of unquoted shares and securities
Commentary

I8.312 Restrictions on transfer of unquoted shares and securities

IHT, trusts and estates

It is a common feature of private companies that their articles of association restrict the transfer of shares, or give existing members a right to purchase, pro rata and in preference to non-members, shares offered for sale by other members. It is worth remembering, however, that not all unquoted companies are private companies, as there are AIM companies and public companies

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