If I was to attempt to decipher the query
LEFT would indicate acquisition on the death of the disposer.
I would normally say Assets acquired on the death of a disposer are valued for Capital Gains Tax on a subsequent disposal at the market value on the date of death.
But that may give a different value to the value that was ascribed for CAT where the value is based on the Valuation Date, which is the date that the donee became beneficially entitled in position, which a time of falling prices be a lower value.
Anyone got any comments on that?
But as MF said a little more info from the OP would be nice.