HMRC Admin 32 Response

Hi,
In short, no. Those costs you mention are incurred by the deceased estate. For capital gains purposes, CGR5250 defines the allowable costs of acquistion and disposal, that must have been incurred wholly and exclusively for the purposes of the acquisition or disposal.
CG15250 - Expenditure: incidental costs of acquisition and disposal
Thank you.

Hi,
CG16330 give the meaning of 'market value' as 'The price which those assets might reasonably be expected to fetch on a sale in the open market.'  HMRC does not specify how a property should be valued, when obtaining the 'market value'.  Where you have disposed of a property and feel the need to have the valuation checked, you can request this by submitting form CG34
Post transaction valuation checks for Capital Gains (CG34)
SVM107090 advises 'Where, of course, a disposal is at arm’s length between unconnected parties, there is no need to substitute market value for the actual proceeds of sale'. 
SVM107090 - Capital Gains Procedures: Market values
Please also have a look at:
Shares and assets valuations for tax
Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. To confirm in writing you will need to contact HMRC.
Income Tax: general enquiries
Thank you.

Hi,
You should keep a record of your transactions, so that you know which result in a gain and those that resulted in a loss in each tax year.  Capital gains tax is payable where the disposal value, minus allowable costs and losses, still result in a gain. Where the gain exceeds the annual exempt allowance, then you will have tax to pay.  
There is a calculator below to help with this, as well as a link to the realtime capital gains service (RTTCGT), where you report and pay your Capital Gains Tax.  
Tax when you sell shares
Please note that you need to have declared your gains using the RTTCGT service no later than 31 December, after the tax year that the gain arises, has ended. If you miss this deadline date, you are required to declare the gain in a Self Assessment Tax Return. Interest arising from savings in an ISA are not taxable, while they remain in the ISA.
Thank you.

Hi,
If you think you payments on account will be more than the balance due for the tax year then thay can be adjusted.
Understand your Self Assessment tax bill
Thank you.

Hi,
Please have a look at the guidance at:
Technical support with HMRC online services
You will be able to contact our colleagues in our online support helpdesk on 0300 200 3600, as they will be able to assist you with this matter.
Thank you.

Hi,
The tax treaty between the UK and Hong Kong, does not allow Hong Kong residents to claim personal allowances, unless they meet the criteria in some other way.  
The guidance noted for boxes 15 and 16 of SA109, confirm that a Japanese national living in Hong Kong cannot claim personal allowances, unless they meet the criteria in some other way.
Residence, remittance basis etc notes
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Hi,
You can check the tax bands at:
Income Tax rates and Personal Allowances
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Hi,
Please have a look at the guidance at:
Transfer Lifetime ISAs between managers
Thank you.

Hi,
You may need to consider using 2 Section 104 holdings. 
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you.