– see also Value for inheritance tax

Bradford &Bingley shares

Generally

Interest in land, relief on sale

Quoted securities, relief on sale after death

Attribution of certain values to specific investments

Consideration given on reorganisation

Date of sale or purchase

Incidental expenses

Payment of call

Re-investment causing restriction of relief

Value of part of fund

Relevant property leaves the the settlement

Sale of interest in land, relief

Transfers within seven years before death

Close company, shares and securities

Generally

Interest in land

Leases with less than 50 years to run

Other property undergoing a change of circumstances

Shares and securities

Value transferred