IHTM18092 - Stocks and shares: valuation: Stock Exchange Listings
Many exchanges, including the London Stock Exchange, provide actual values for shares and other products traded on their markets, mainly online. You may also find details of the relevant values in publications such as the Financial Times (FT).
They provide a list of the ranges of lowest to highest prices for which the investments were bought and sold during the day바카라 사이트™s trading on the exchanges. Values are shown in pence per share/stock/unit.
The FT (and other newspapers) contain details of the previous day바카라 사이트™s trading.
- To ensure that you have the prices for the correct date, use the prices in the newspaper on the day after the date of death.
- If the death falls on a Bank Holiday or a weekend (when an exchange is closed) you can use the figures from either the previous or next working day.
Example
If a person died on Sunday, you could use the values from Friday or Monday (using Monday or Tuesday바카라 사이트™s FT), whichever is most favourable to the taxpayer.