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For capital gains tax purposes, personal representatives are deemed to have acquired the assets at the date of death. »Ê¹ÚÌåÓýapp deemed acquisition is at the market value. »Ê¹ÚÌåÓýapp death is not an occasion of charge. (CG30320Ìý´Ç²Ô·É²¹°ù»å²õ).Ìý

Similarly, there is no charge when personal representatives transfer an asset to the person entitled to it. »Ê¹ÚÌåÓýapp transfer is deemed to be at the same value as when the personal representatives acquired it (CG31140).Ìý