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Contents

Official guidance

Inheritance Tax Manual

IHTM34000 · Loss on sale of shares

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IHTM34001 · Summary
IHTM34010 · Background
IHTM34011 · Basic conditions
IHTM34131 · Qualifying investments: what are qualifying investments?
IHTM34132 · Qualifying investments: non-qualifying investments
IHTM34134 · Qualifying investments: shares temporarily suspended at the date of death
IHTM34135 · Qualifying investments: share option schemes
IHTM34136 · Qualifying investments: underwriting deposits
IHTM34137 · Qualifying investments: unadministered estates
IHTM34138 · Qualifying investments: reversionary interests
IHTM34139 · Qualifying investments: shares held by a partnership
IHTM34140 · Qualifying investments: foreign stock exchanges
IHTM34141 · Qualifying investments: open ended investment companies (OEIC)
IHTM34151 · Sales: the basic condition
IHTM34152 · Sales: date of sale
IHTM34153 · Sales: appropriations
IHTM34154 · Sales: exchanges
IHTM34155 · Sales: unsaleable investments
IHTM34156 · Sales: suspension of shares
IHTM34157 · Sales: cancellation of shares
IHTM34158 · Sales: Special treatment of shares in Northern Rock & Bradford & Bingley
IHTM34161 · Appropriate person: basic condition
IHTM34162 · Appropriate person: separate claims by legal personal representatives and trustees
IHTM34163 · Appropriate person: death of the legal personal representative or the trustee
IHTM34164 · Appropriate person: Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
IHTM34171 · Calculating the loss: what is an 'overall loss'?
IHTM34172 · Calculating the loss: how is the loss calculated?
IHTM34173 · Calculating the loss: value on death
IHTM34174 · Calculating the loss: interest on government securities
IHTM34175 · Calculating the loss: call
IHTM34176 · Calculating the loss: sale value
IHTM34177 · Calculating the loss: capital payments
IHTM34178 · Calculating the loss: foreign shares or investments
IHTM34181 · Changes in shareholdings: changes in the capitalisation of a company
IHTM34182 · Changes in shareholdings: date of death value for the whole of a new holding
IHTM34183 · Changes in shareholdings: date of death value for investments sold
IHTM34184 · Changes in shareholdings: investments forming part of the new holding
IHTM34185 · Changes in shareholdings: bonus issues
IHTM34186 · Changes in shareholdings: renounced bonus issue
IHTM34187 · Changes in shareholdings: rights issue
IHTM34188 · Changes in shareholdings: rights sold
IHTM34189 · Changes in shareholdings: rights taken up and sold
IHTM34190 · Changes in shareholdings: rights not taken up or sold
IHTM34191 · Changes in shareholdings: rights disposed of without consideration
IHTM34192 · Changes in shareholdings: part of rights sold, balance taken up as shares
IHTM34193 · Changes in shareholdings: acquisitions prior to sale
IHTM34211 · Restrictions on relief for purchases: introduction
IHTM34212 · Restrictions on relief for purchases: the restriction
IHTM34213 · Restrictions on relief for purchases: purchases by the ‘appropriate’ person
IHTM34214 · Restrictions on relief for purchases: purchases of ‘qualifying investments’
IHTM34215 · Restrictions on relief for purchases: prior purchase of similar shares
IHTM34220 · Restrictions on relief: part holdings comprised in the deceased’s estate
IHTM34230 · Restrictions on relief: loss on sale is greater than the original date of death value
IHTM34241 · Attribution of values to specific investments: summary
IHTM34242 · Attribution of values to specific investments: payment of ‘call’
IHTM34243 · Attribution of values to specific investments: changes in the capitalisation of a company
IHTM34244 · Attribution of values to specific investments: purchases of qualifying investments
IHTM34245 · Attribution of values to specific investments: example of how values are revised under IHTA84/S187(3)
IHTM34020 · Service/Compliance procedures: Introduction
IHTM34061 · Service/Compliance procedures: raising enquiries
IHTM34090 · FACET procedures: introduction
IHTM34091 · FACET procedures: why are forms IHT 35 sent to FACET?
IHTM34092 · FACET procedures: summary of checks made in FACET (chart)
IHTM34093 · FACET procedures: is the form IHT 35 appropriate for FACET to consider?
IHTM34094 · FACET procedures: what checks should you make if a substantial loss has been claimed?
IHTM34095 · FACET procedures: what you should do if one or more of the questions at 2 or 3 are answered ‘Yes’
IHTM34096 · FACET procedures: non-mandatory referrals from caseworkers
IHTM34097 · FACET procedures: suspended or cancelled shares
IHTM34098 · FACET procedures: purchase of shares
IHTM34099 · FACET procedures: exchanges
IHTM34100 · FACET procedures: capital payments
IHTM34101 · FACET procedures: call
IHTM34102 · FACET procedures: changes in shareholdings
IHTM34103 · FACET procedures: bonus issues
IHTM34104 · FACET procedures: rights issues
IHTM34105 · FACET procedures: options
IHTM34106 · FACET procedures: limitations on loss of sale of shares relief
IHTM34133 · Qualifying investments: Unlisted Securities Market (USM) shares
IHTM34165 · Appropriate person: Sales made by Investment Managers

Inheritance Tax Manual
Loss on sale of shares: contents

IHTM34092 | FACET procedures: summary of checks made in FACET (chart)

From HM Revenue & Customs · Inheritance Tax Manual

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