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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 related property and alteration of share capital / I4.324 Alteration of capital or rights of close company shares or securities

I4.324 Alteration of capital or rights of close company shares or securities

IHT, trusts and estates

Where the relevant property (see I4.321) consists of shares in or securities of a close company¹, the relief is not available

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C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

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

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE