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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.3 Property sold or valueless after death /Loss on sale of quoted securities / I4.304 Loss on sale of shares — exchanges of shares

I4.304 Loss on sale of shares — exchanges of shares

IHT, trusts and estates

If within the period of 12 months immediately following the date of death in question, the appropriate person exchanges any qualifying investments (see I4.301A for the meaning of these terms)) then, regardless of the nature of the property taken in exchange, if the market value of

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'