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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 / I4.306 Loss on sale of shares — capital receipts

I4.306 Loss on sale of shares — capital receipts

IHT, trusts and estates

An adjustment is made for any capital payment received by the appropriate person attributable to any qualifying investment (see I4.301A for the meaning of these terms) comprised in the deceased's estate immediately before his death which is sold by the appropriate person

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E5.607 Corporate members

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

E6.324H Nominated income and gains and the ordering rules

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

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption