Assets held at 6 April 1965

– see Assets held at 6 April 1965

Capital gains tax

Generally

Commentary – Quick Overview ¶14610

Identification

– see Identification and pooling of shares and securities

New holdings

Commentary – Quick Overview ¶15760

Capital reorganisation, transfers within three years of death

Legislation/Regulatory – IHTA84 s. 135(4)

Exchange of for other property after death

Legislation/Regulatory – IHTA84 s. 184

Identification and pooling

– see Identification and pooling of shares and securities

Inheritance tax

Valuation

Commentary – Quick Overview ¶17005

Payment of calls

Legislation/Regulatory – IHTA84 s. 134

Payment of tax by instalments

Legislation/Regulatory – IHTA84 s. 227, 228
HMRC Guidance – IHTM18334 ; IHTM30191 ; IHTM30217 ; IHTM30218 ; IHTM30219 ; IHTM30220 ; IHTM30241 ; IHTM30254 ; IHTM42950 ; SVM108100

Related property

Appropriate portion, calculation of

Legislation/Regulatory – HMRCBrf 71/07 ; IHTA84 s. 161(4)
HMRC Guidance – IHTM09734 ; IHTM09736 ; IHTM09737

Classification of

Legislation/Regulatory – IHTA84 s. 161(5)

Relief on sale after death

Acquisition of like investments

Commentary – Tax Reporter ¶628-200

Appropriate person, meaning

Commentary – Tax Reporter ¶628-050
HMRC Guidance – IHTM34153

Attribution of values to specific investments

Commentary – Tax Reporter ¶628-550

Bradford &Bingley shares

Commentary – Tax Reporter ¶628-300

Cancelled and suspended investments

Commentary – Tax Reporter ¶628-300

Capital receipts

Commentary – Tax Reporter ¶628-250

Changes to a holding between death and sale

Commentary – Tax Reporter ¶628-250

Claims

Commentary – Tax Reporter ¶628-100

Consideration given on reorganisation

Commentary – Tax Reporter ¶628-700

Date of sale or purchase

Commentary – Tax Reporter ¶628-450

Exchanges of qualifying investments

Commentary – Tax Reporter ¶628-200

Generally

Commentary – Tax Reporter ¶628-000
Case Law – Lee & Anor (Executors of CE Lee) v IR Commrs

Incidental expenses

Commentary – Tax Reporter ¶628-400

Payment of calls

Commentary – Tax Reporter ¶628-250 ; Tax Reporter ¶628-650

Qualifying investments, meaning

Commentary – Tax Reporter ¶628-050
HMRC Guidance – IHTM34153

Recognised stock exchange, meaning

Commentary – Tax Reporter ¶628-050
HMRC Guidance – IHTM34153

Restriction where proceeds are reinvested

Commentary – Tax Reporter ¶628-150 ; Tax Reporter ¶628-600

Sale value, meaning

Commentary – Tax Reporter ¶628-050
HMRC Guidance – IHTM34153

Transaction carried out by appropriate person

Commentary – Tax Reporter ¶628-200

Value of part of a fund

Commentary – Tax Reporter ¶628-500

Sales after death

– see Reliefs and exemptions

Transfers within three years before death

Legislation/Regulatory – IHTA84 s. 133

Unapproved share schemes

Commentary – Tax Reporter ¶472-020

Value on death

Legislation/Regulatory – IHTA84 s. 178(2)
HMRC Guidance – IHTM34134 ; IHTM34138