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Contents

Official guidance
Capital Gains Manual

CG13120P · Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value

  • CG13120 · Introduction
  • CG13125 · Negligible value
  • CG13130 · Date of deemed disposal or reacquisition
  • CG13137 · Buildings and structures
  • CG13140 · Quoted shares
  • CG13145 · Unquoted shares
  • CG13150 · Companies restored to the Companies House register
  • CG13155 · Involuntary transfers
  1. Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: contents
  2. Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: quoted shares

CG13140 | Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: quoted shares

From HM Revenue & Customs · Capital Gains Manual

Quoted shares

The Shares and Assets Valuation (SAV) team are responsible for determining whether quoted shares were of negligible value at the relevant dates. Currently where SAV have agreed that quoted shares are of negligible value, this is published on at Negligible value claims and agreements on GOV.UK.

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