To qualify for relief you must not (except in one set of circumstances, described on page 3*) have been ‘connected’ with the company at any time in the period starting two years before the shares were issued. Provided your daughter was not employed by the company during this period, you should qualify.
Here is a link to hs341
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Thanks very much
I hope the information provided is helpful and answers your question.
If you are happy and there are no more issues I will appreciate if you would kindly rate/accept the service I provided to ensure I get credited for it.