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TCGA92/SCH5C/PARA3 (5)

Death is not treated as a disposal. »Ê¹ÚÌåÓýapprefore the death of an investor does not bring the deferred gain back into charge. Neither will the deferred gain be brought back into charge if any of the events listed in VCM53090 occurs after the date of death. »Ê¹ÚÌåÓýapp same rule applies to the death of any person who acquired the shares on a no gain/no loss transfer between spouses or civil partners. »Ê¹ÚÌåÓýapp deferred gain is not passed on to the estate or beneficiary.