CG32232 - Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: meaning of 'on the death'
TCGA1992/S274 only applies ‘where on the death of a person inheritance tax is chargeable on the value of his estate immediately before death.’ It therefore does not apply: