Assets held at 6 April 1965

Capital gains tax

Generally

Identification

New holdings

Capital reorganisation, transfers within three years of death

Exchange of for other property after death

Identification and pooling

Inheritance tax

Qualifying investments

Valuation

Payment of calls

Payment of tax by instalments

Related property

Appropriate portion, calculation of

Classification of

Relief on sale after death

Acquisition of like investments

Appropriate person, meaning

Attribution of values to specific investments

Bradford &Bingley shares

Cancelled and suspended investments

Capital receipts

Changes to a holding between death and sale

Claims

Consideration given on reorganisation

Date of sale or purchase

Exchanges of qualifying investments

Generally

Incidental expenses

Payment of calls

Qualifying investments, meaning

Recognised stock exchange, meaning

Restriction where proceeds are reinvested

Sale value, meaning

Transaction carried out by appropriate person

Value of part of a fund

Sales after death

Transfers within three years before death

Unapproved share schemes

Value on death