Liability to date of death: held-over gains and death
|Qualifying corporate bonds issued on qualifying share exchanges||TCGA92/S116|
|Compensation gilt-edged stock||TCGA92/S134|
|Replacement of business assets with depreciating assets||TCGA92/S154|
|Replacement of compulsorily purchased land with depreciating land||TCGA92/S248 (3)|
Because the legislation in TCGA92/S62 (1)(b), see CG30330, says that for capital gains purposes there is no disposal by the deceased on death, the transfer of assets occurring at the date of death is not an event triggering the charge to recover the held-over gains.