1. Alma holds 80% of NBB Ltd unquoted companies. she gives 20% holding to her daughter. Shares holding on this date were valued at: Required: What is the value for IHT and capital gain tax (CGI) purposes? IHT: 100,000, CGT: 100,000 IHT 150,000 , CGT: 300,000 IHT: 150,00 , CGT: 100,000