Probate, the FIFO Rule and disposal of shares within four weeks of acquisition

[eggerb]

I understand the normal Revenue FIFO rule on selling shares and understand the 4 week modification viz. where shares are sold within four weeks of acquisition the shares sold are identified with the shares acquired within that period.

Could somebody shed some light on what would be defined as acqusition date in the case where an executor passes the shares to a beneficiciary? Would it be the date the Grant of Probate was issued (which Revenue would consider the valuation date) or would it be the date the stockbrokers actually carried out the executors instructions and transferred the shares from the estate to the beneficiary?

Thanks.