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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Liability to date/death: Donatio Mortis Causa: donee: acquisition date

TCGA92/S64 (2)A person acquiring an asset under a Donatio Mortis Causa is treated as acquiring the asset at the time of the donor’s death, TCGA92/S64 (2). In view of this the market value at which the asset is acquired is the market value at the date of death not that at the date of gift.