FarmerTim99999

Thanks for your reply. How would you determine the market value of a CIC limited by shares that has a dividend cap?

Please can you clarify whether BPR applies to community interest companies limited by shares? These have an Asset Lock and a Dividend Cap - If they are valued for IHT purposes then surely they would be worth less than the balance sheet value? How is a community interest company valued for IHT? Please can you clarify this for CIC's limited by shares Thanks