SolvedCG51501 | Share identification rules: outline of guidance
From HM Revenue & Customs · Capital Gains Manual
The chapter is divided into the following sections.
The rules for Capital Gains Tax for disposals on or after 6 April 2008
| Section description | Page reference |
|---|---|
| Share identification rules for capital gains tax from 6.4.2008: outline | CG51550 |
| Share identification rules for capital gains tax from 6.4.2008: identifying disposals | CG51555 |
| Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules | CG51560 |
| Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities | CG51565 |
| Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 - converting to the new Section 104 holding | CG51570 |
| Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail | CG51575 |
| Share identification rules for capital gains tax from 6.4.2008: clogged shares | CG51580 |
| Share identification rules for capital gains tax from 6.4.2008: stock dividends | CG51585 |
| Share identification rules for capital gains tax from 6.4.2008: examples | CG51590 |
The rules for Corporation Tax for disposals on or after 1 April 1985
| Section description | Page reference |
|---|---|
| Summary of rules and historical survey | CG51600+ |
| Same Day Transactions | CG51610 |
| Sales by companies within 1 or 6 months of acquisition | CG51611 |
| The Ten Day Rule | CG51615+ |
| The `Section 104 holding’ | CG51620+ |
| The 1982 holding | CG51630+ |
| Shares held at 6.4.1965 | CG51640+ |
| Rules for “Relevant securities” | CG51650+ |