IHTM34182 - Changes in
shareholdings: date of death value for the whole of a new
The date of death value of the whole of a new holding which
results from a transaction under IHTA84/S183 is
- the value on death of the original
- the amount of any consideration, other
than of the nature described in IHTA84/S183 (4), given in
connection with the transaction.
The value on death of the particular investments sold is
determined by the formula (
IHTM34133) in IHTA84/S183 (5).