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HMRC internal manual

Inheritance Tax Manual

Sales: unsaleable investments

You will see cases where a claim for relief is made on the basis that the investment cannot be sold because it is worthless. In general, no relief is due because there is no sale. But special rules apply for deaths after 16 March 1992 where ‘qualifying investments’ (IHTM34131) have

Although a claim for relief on unsaleable investments is generally not appropriate, there is nothing to prevent the reconsideration of the date of death value if this is felt to be inappropriate. Such valuations should be referred to SAV to consider.