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Official guidance
Capital Gains Manual

CG51620P · Shares and securities: share identification rules: share identification rules for Corporation Tax: section 104 holding

  • CG51620 · Share identification rules for corporation tax: section 104 holding
  • CG51621 · Share identification rules for corporation tax: section 104 holding: creating the holding
  • CG51622 · Share identification rules for corporation tax: section 104 holding: disposals from the holding
  • CG51623 · Share identification rules for corporation tax: section 104 holding: disposals after 30/11/93p
  • CG51624 · Share identification rules for corporation tax: section 104 holding: disposals 30/11/93+: example
  • CG51625 · Share identification rules for corporation tax: section 104 holding: no gain/loss transfers 30/11/93p
  • CG51626 · Share identification rules for corporation tax: section 104 holding: options
  • CG51627 · Share identification rules for corporation tax: section 104 holding: calls on shares and indexation
  1. Shares and securities: share identification rules: share identification rules for Corporation Tax: contents
  2. Shares and securities: share identification rules: share identification rules for Corporation Tax: section 104 holding: contents

CG51620P | Shares and securities: share identification rules: share identification rules for Corporation Tax: section 104 holding: contents

From HM Revenue & Customs · Capital Gains Manual

Contents8 entries

  1. CG51620Share identification rules for corporation tax: section 104 holding
  2. CG51621Share identification rules for corporation tax: section 104 holding: creating the holding
  3. CG51622Share identification rules for corporation tax: section 104 holding: disposals from the holding
  4. CG51623Share identification rules for corporation tax: section 104 holding: disposals after 30/11/93p
  5. CG51624Share identification rules for corporation tax: section 104 holding: disposals 30/11/93+: example
  6. CG51625Share identification rules for corporation tax: section 104 holding: no gain/loss transfers 30/11/93p
  7. CG51626Share identification rules for corporation tax: section 104 holding: options
  8. CG51627Share identification rules for corporation tax: section 104 holding: calls on shares and indexation
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