Deceased left the whole of his estate to his widow absolutely and this included quoted shares. The widow died two years later whilst his estate was clearly still being administered. His executors only then sold the shares. My question is what is the acquisition cost of the shares for capital gains tax purposes? On the one hand, I though it might still be the probate value at his death on the basis that she had no beneficial interest in the shares but merely a chose in action i.e. the right to compel due administration of his estate, but on the other hand I wondered if it is the value at the date of her death as that value has to be included in her estate for inheritance tax. Can anyone please help?!