# Inheritance Tax part 4

[jwplayer file="mp4:vod/acca.opentuitioncom/f6/ch24-4.mp4" streamer="rtmp://r.acca.opentuitioncom.netdna-cdn.com/play" provider="rtmp" image="http://opentuition.com/acca_lectures.jpg" html5_file="http://d.acca.opentuitioncom.netdna-cdn.com/play/_definst_/mp4:vod/acca.opentuitioncom/f6/ch24-4.mp4/playlist.m3u8"]

1. says

Remember that the price of 18 per share applies to 8 Dec 2010.

AND

The price of 20 per share applies on the date of death – 1 April 2012 (assuming over that period of time the shares actually increased in value!!)

2. says

Example 2 p 145

As there was a PEP of 100,000 the previous year then shouldn’t the calculation be:

150,000 @ 0%
12,000 @ 25%

3. says

In example 1 Joe Kerr, why are the remaining shares valued at £20 per share when calculating the chargeable estate at death rather than the £18 per share calculated prior?

• says

@kathyatk2,

Remember that the price of 18 per share applies to 8 Dec 2010.

AND

The price of 20 per share applies on the date of death – 1 April 2012 (assuming over that period of time the shares actually increased in value!!)