IHT value on death taken as the value for CGT in administration. SVM107140 – Capital Gains Tax procedures: death and CGT. To remind me when I next need this… like I have today. Share this: Click to share on LinkedIn (Opens in new window) LinkedIn Click to share on X (Opens in new window) X Click to share on Facebook (Opens in new window) Facebook More Click to share on Pinterest (Opens in new window) Pinterest Like Loading... Related