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IHTM34000 | Loss on sale of shares: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents79 entries

  1. IHTM34001Loss on sale of shares: summary
  2. IHTM34010Loss on sale of shares: background
  3. IHTM34011Loss on sale of shares: basic conditions
  4. IHTM34131Qualifying investments: what are qualifying investments?
  5. IHTM34132Qualifying investments: non-qualifying investments
  6. IHTM34134Qualifying investments: shares temporarily suspended at the date of death
  7. IHTM34135Qualifying investments: share option schemes
  8. IHTM34136Qualifying investments: underwriting deposits
  9. IHTM34137Qualifying investments: unadministered estates
  10. IHTM34138Qualifying investments: reversionary interests
  11. IHTM34139Qualifying investments: shares held by a partnership
  12. IHTM34140Qualifying investments: foreign stock exchanges
  13. IHTM34141Qualifying investments: open ended investment companies (OEIC)
  14. IHTM34151Sales: the basic condition
  15. IHTM34152Sales: date of sale
  16. IHTM34153Sales: appropriations
  17. IHTM34154Sales: exchanges
  18. IHTM34155Sales: unsaleable investments
  19. IHTM34156Sales: suspension of shares
  20. IHTM34157Sales: cancellation of shares
  21. IHTM34158Sales: Special treatment of shares in Northern Rock & Bradford & Bingley
  22. IHTM34161Appropriate person: basic condition
  23. IHTM34162Appropriate person: separate claims by legal personal representatives and trustees
  24. IHTM34163Appropriate person: death of the legal personal representative or the trustee
  25. IHTM34164Appropriate person: Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
  26. IHTM34171Calculating the loss: what is an 'overall loss'?
  27. IHTM34172Calculating the loss: how is the loss calculated?
  28. IHTM34173Calculating the loss: value on death
  29. IHTM34174Calculating the loss: interest on government securities
  30. IHTM34175Calculating the loss: call
  31. IHTM34176Calculating the loss: sale value
  32. IHTM34177Calculating the loss: capital payments
  33. IHTM34178Calculating the loss: foreign shares or investments
  34. IHTM34181Changes in shareholdings: changes in the capitalisation of a company
  35. IHTM34182Changes in shareholdings: date of death value for the whole of a new holding
  36. IHTM34183Changes in shareholdings: date of death value for investments sold
  37. IHTM34184Changes in shareholdings: investments forming part of the new holding
  38. IHTM34185Changes in shareholdings: bonus issues
  39. IHTM34186Changes in shareholdings: renounced bonus issue
  40. IHTM34187Changes in shareholdings: rights issue
  41. IHTM34188Changes in shareholdings: rights sold
  42. IHTM34189Changes in shareholdings: rights taken up and sold
  43. IHTM34190Changes in shareholdings: rights not taken up or sold
  44. IHTM34191Changes in shareholdings: rights disposed of without consideration
  45. IHTM34192Changes in shareholdings: part of rights sold, balance taken up as shares
  46. IHTM34193Changes in shareholdings: acquisitions prior to sale
  47. IHTM34211Restrictions on relief for purchases: introduction
  48. IHTM34212Restrictions on relief for purchases: the restriction
  49. IHTM34213Restrictions on relief for purchases: purchases by the ‘appropriate’ person
  50. IHTM34214Restrictions on relief for purchases: purchases of ‘qualifying investments’
  51. IHTM34215Restrictions on relief for purchases: prior purchase of similar shares
  52. IHTM34220Restrictions on relief: part holdings comprised in the deceased’s estate
  53. IHTM34230Restrictions on relief: loss on sale is greater than the original date of death value
  54. IHTM34241Attribution of values to specific investments: summary
  55. IHTM34242Attribution of values to specific investments: payment of ‘call’
  56. IHTM34243Attribution of values to specific investments: changes in the capitalisation of a company
  57. IHTM34244Attribution of values to specific investments: purchases of qualifying investments
  58. IHTM34245Attribution of values to specific investments: example of how values are revised under IHTA84/S187(3)
  59. IHTM34020Service/Compliance procedures: Introduction
  60. IHTM34061Service/Compliance procedures: raising enquiries
  61. IHTM34090FACET procedures: introduction
  62. IHTM34091FACET procedures: why are forms IHT 35 sent to FACET?
  63. IHTM34092FACET procedures: summary of checks made in FACET (chart)
  64. IHTM34093FACET procedures: is the form IHT 35 appropriate for FACET to consider?
  65. IHTM34094FACET procedures: what checks should you make if a substantial loss has been claimed?
  66. IHTM34095FACET procedures: what you should do if one or more of the questions at 2 or 3 are answered ‘Yes’
  67. IHTM34096FACET procedures: non-mandatory referrals from caseworkers
  68. IHTM34097FACET procedures: suspended or cancelled shares
  69. IHTM34098FACET procedures: purchase of shares
  70. IHTM34099FACET procedures: exchanges
  71. IHTM34100FACET procedures: capital payments
  72. IHTM34101FACET procedures: call
  73. IHTM34102FACET procedures: changes in shareholdings
  74. IHTM34103FACET procedures: bonus issues
  75. IHTM34104FACET procedures: rights issues
  76. IHTM34105FACET procedures: options
  77. IHTM34106FACET procedures: limitations on loss of sale of shares relief
  78. IHTM34133Qualifying investments: Unlisted Securities Market (USM) shares
  79. IHTM34165Appropriate person: Sales made by Investment Managers