CG32210+ - CAPITAL GAINS MANUAL: Contents
DEATH AND PERSONAL REPRESENTATIVES
Valuation of assets at date of death and associated liaison with Capital Taxes Office
Ascertained values
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Valuation of assets: only one valuation at death for IHT and CGT |
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Valuation of assets: ascertained values: probate values |
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Valuation of assets: ascertained values: probate values |
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Valuation of assets: ascertained values: meaning of `ascertained' |
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Valuation of assets: no value `ascertained' for IHT purposes |
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Valuation of assets: ascertained values: meaning of ‘on the death’ |
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Valuation of assets: ascertained values: sales shortly after death |
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Valuation of assets: ascertained values: gifts with reservation |
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Valuation of assets: ascertained values: unused IHT nil-rate bands |
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Valuation of assets: ascertained values: consideration of probate values |
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Valuation of assets: ascertained values: form of enquiry: quoted shares |
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Valuation of assets: ascertained values: form of enquiry: land in UK |
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Valuation of assets: unascertained values: land in UK |
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Valuation of assets: ascertained values: unlisted shares |
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Valuation of assets: ascertained values: unlisted shares |
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Valuation of assets: ascertained values: unlisted shares |
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Valuation of assets: ascertained values: unlisted shares |
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Valuation of assets: ascertained values: other assets |
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Valuation of assets: unascertained values: other assets |
