Liability to date of death: introduction
The normal rules of Capital Gains Tax apply in dealing with the affairs of a person up tothe date of death. These are supplemented by additional rules dealing with the treatmentof
- assets held by the deceased on the date of death of which he or she was competent to dispose, see CG30330 -CG30391
- gifts made by donatio mortis causa, see CG30400 - CG30413
- unused allowable losses arising in the year of death, see CG30430 - CG30440.