How are capital gains and dividend income treated ,after the death of a person with a share portfolio

When a person with a share portfolio dies , how is any capital gains /losses , and dividend income ,accrued after death, treated for tax purposes , when the share portfolio is simply part of the deceased’s estate .

How does this change if the share portfolio ,is an ISA share portfolio

Commentator Asked on 11th July 2024 in Wills & Probate.
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