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The consultant asks how to calculate the acquisition value of fund shares received by inheritance to determine capital gain on sale. The DGT responds that, as a lucratively acquired share, the value will be derived from Inheritance and Gifts Tax rules, not exceeding market value, plus associated costs and taxes.
Question posed: Taxation in the event of the sale of the holdings and, for the purposes of calculating the potential capital gain generated, what the acquisition value of the same would be.
For holdings acquired through inheritance, the acquisition value is the sum of the value resulting from applying the Inheritance and Gift Tax rules (not exceeding the market value) and the expenses and taxes inherent to the acquisition. This value may not exceed the market value; therefore, the rule allowing the declared value to prevail if it is higher than the verified value is not applicable. The calculation must be performed proportionally to the inherited percentage.
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