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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 / I4.308 Loss on sale of shares — purchase before sale

I4.308 Loss on sale of shares — purchase before sale

IHT, trusts and estates

There is provision¹ for the situation where the appropriate person acquires, by purchase or otherwise (but not reorganisations — I4.307), investments which are of the same description as one of the holdings of qualifying investments comprised in the estate of the deceased immediately before his death and subsequently,

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

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

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts