Form IHT35 is used to claim relief when a person sells “qualifying investments” – that were part of the deceased’s estate – at a loss within 12 months of the date of death.
The form has been updated in November 2022 “to include investments which do not qualify for Claim for Relief”.
Related content from Claritax Books
Inheritance Tax by Michael Budden offers in-depth guidance on IHT matters involving both lifetime transfers and the death estate.
