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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Changes in shareholdings: date of death value for the whole of a new holding

The date of death value of the whole of a new holding which results from a transaction under IHTA84/S183 is

  • the value on death of the original holding


  • the amount of any consideration, other than of the nature described in IHTA84/S183 (4), given in connection with the transaction.The value on death of the particular investments sold is determined by the formula (

IHTM34133) in IHTA84/S183 (5).