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Official guidance
Capital Gains Manual

CG51550P · Shares and securities: share identification rules: share identification rules for Capital Gains Tax

  • CG51550 · Share identification rules for capital gains tax from 6.4.2008: outline
  • CG51555 · Share identification rules for capital gains tax from 6.4.2008: identifying disposals
  • CG51560 · Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules
  • CG51565 · Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities
  • CG51570 · Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 - converting to the new Section 104 holding
  • CG51575 · Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
  • CG51580 · Share identification rules for capital gains tax from 6.4.2008: clogged shares
  • CG51585 · Share identification rules for capital gains tax from 6.4.2008: stock dividends
  • CG51590 · Share identification rules for capital gains tax from 6.4.2008: examples
  1. Shares and securities: share identification rules: contents
  2. Shares and securities: share identification rules: share identification rules for Capital Gains Tax: contents

CG51550P | Shares and securities: share identification rules: share identification rules for Capital Gains Tax: contents

From HM Revenue & Customs · Capital Gains Manual

Contents9 entries

  1. CG51550Share identification rules for capital gains tax from 6.4.2008: outline
  2. CG51555Share identification rules for capital gains tax from 6.4.2008: identifying disposals
  3. CG51560Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules
  4. CG51565Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities
  5. CG51570Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 - converting to the new Section 104 holding
  6. CG51575Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
  7. CG51580Share identification rules for capital gains tax from 6.4.2008: clogged shares
  8. CG51585Share identification rules for capital gains tax from 6.4.2008: stock dividends
  9. CG51590Share identification rules for capital gains tax from 6.4.2008: examples
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