FAQs - Administration Periods

Q. I am administering the estate of someone who has died. What reliefs are available to set against capital gains?

A. Relief may be available for the losses you make on any sales. You also have an annual exemption for the estate, equal to that for an individual, for the year of death and the next two years. More details are in help sheet HS282 (PDF 80K) .

Proper expenses of sale are also allowable.