IHTM34137 - Qualifying investments: unadministered estates

Where the deceased has an interest in an unadministered estate ( IHTM22000), IHTA84/S91 may apply. Therefore if the deceased has such as interest it is important to check whether there are any qualifying investments ( IHTM34131) in the unadministered estate. Sales of these shares should be included in the form IHT 35.