Sales of quoted shares after death
Acquisitions between death and sale
Legislation/Regulatory –
IHTA84 s. 185
Amount of
Legislation/Regulatory –
IHTA84 s. 179
Calls, payment of
Legislation/Regulatory –
IHTA84 s. 182
Cancelled investments
Legislation/Regulatory –
IHTA84 s. 186A
Capital receipts
Legislation/Regulatory –
IHTA84 s. 181
Changes in holdings
Legislation/Regulatory –
IHTA84 s. 183
Claims
Legislation/Regulatory –
IHTA84 s. 179(2A)
Date of sale/purchase
Legislation/Regulatory –
IHTA84 s. 189(1)
Exchanges for other property
Legislation/Regulatory –
IHTA84 s. 184
Limitation of loss claimed
Legislation/Regulatory –
IHTA84 s. 188
Option, exercise of
Legislation/Regulatory –
IHTA84 s. 189(2)
Part of fund only in estate
Legislation/Regulatory –
IHTA84 s. 186
Personal representatives
Legislation/Regulatory –
IHTA84 s. 178(4)
Price, determination of
Legislation/Regulatory –
IHTA84 s. 179
Purchases after sale, effect of
Legislation/Regulatory –
IHTA84 s. 180
Qualifying investments
Legislation/Regulatory –
IHTA84 s. 178
Specific investments, value of
Legislation/Regulatory –
IHTA84 s. 187
Suspended investments
Legislation/Regulatory –
IHTA84 s. 186B
Time limits for claims
Legislation/Regulatory –
IHTA84 s. 179(2A)
Trustees
Legislation/Regulatory –
IHTA84 s. 178(4)
Value
Legislation/Regulatory –
IHTA84 s. 178(2)