Capital gains tax - Specific types of disposal - Other potential disposals - 48485

    Deemed disposals, requiring at least the valuation of an asset, occur on: - death; - the grant and subsequent exercise of an option; and - the occurrence of avoidance activity involving value shifting.

    IHT and CGT - avoiding damage when two taxes collide

    Inheritance tax and capital gains tax planning can work against each other and even result in double taxation. How can you dodge this trap?