IHTM34182 - Changes in shareholdings: date of death value for the whole of a new holding

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 holding

plus

• 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).