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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.3 Valuation of particular types of property /Valuing foreign assets for IHT / I8.357 Valuing foreign stocks and shares

I8.357 Valuing foreign stocks and shares

IHT, trusts and estates

Unless there is a dual register, HMRC will take the price of any foreign stocks and shares quoted in The Stock Exchange Daily Official List (SEDOL) in preference to a

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

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

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

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

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

E3.192 CGT loss relief on disposal of EIS shares