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Where Taxpayers and Advisers Meet

CGT on in specie transfer of stock

Posts: 51
Joined: Wed Aug 06, 2008 4:10 pm

CGT on in specie transfer of stock

Postby Feds » Wed Oct 10, 2018 4:32 pm

Hi, a client of ours died with funds invested in a General investment (non ISA account).

Since date of death, this has grown in value. All existing stock has remained, no cashing in.

If the stock is transferred in specie from the estate to the beneficiaries, will this be a disposal for CGT purposes, or will the beneficiaries inherit the gains.


Posts: 770
Joined: Fri May 16, 2014 3:47 pm

Re: CGT on in specie transfer of stock

Postby AGoodman » Thu Oct 11, 2018 9:56 am

Not a disposal. The beneficiaries inherit the probate value as their cost price.

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