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Hold-over and gift relief on gift of unquoted shares

Gift from Individual to Company of unquoted shares

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Can an individual transfer 5% of his shareholding out of a 50% holding in his personal trading company to another company which is either a ltd company or a plc and still be eligible for hold over relief.


I know that if the transfer is by an individual to an individual hold over is available but not sure if the transfer is to a company. Page 5 of Helpsheet 295 states that a company can be a transferee in cases falling within categories 1 and 3 i.e. business assets and agricultural land but does not mention category 2 i.e. shares and securities.

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