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The ISA is valued at date of death for inheritance tax purposes; once the administration of the estate is complete, if stock is to be transferred to the beneficiary (and beneficiary is not a spouse/APS transfer) - can we confirm the book cost that should be attributed to the beneficiary. Should the book cost be probate value OR market value of transfer date?

Good morning, this is for a foreign deeply discounted security income gain. Would it be acceptable to enter the gain on SA106 under interest and income from overseas savings? Or is SA101 always used?

Thank you. Can you please confirm for a non-uk DDS income gain this is not entered on the foreign form SA106 and should be entered in the UK form SA101

Hi, Can you please advise where on the SA106 tax return that DDS income gains are entered for an income gain in a non-UK DDS security please. I understand that income gains can be entered on SA101 for a UK DDS gain. Also, for the calculation the gain what are incidental costs please?