Red line for falling shares

Budget representation on Inheritance Tax

9 February, 2023

The Association of Taxation Technicians (ATT) has made a representation to the Government in relation to the 2023 Spring Budget on extending the window for Inheritance tax relief for losses on share sales from deceased estates. We have requested that the window in which claims for loss on share sales can be made is extended from 12 months to a minimum of 18 months in the light of probate processing delays.