I am dealing with an estate with a large investment portfolio. The deceased passed away in April and the shares have increased in value substantially. They can be realised immediately and paid to HMRC directly as the proceeds of the sale will be needed to pay the IHT.
Is it possible to complete a Deed of Appropriation and appropriate the shares to the three beneficiaries prior to receiving the Grant which is likely to be many months away?
DWFM Beckman Solicitors