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Official guidance
Capital Gains Manual

CG51730P · Shares and securities: share reorganisations: definitions

  • CG51730 · Share reorganisations: definitions: original shares
  • CG51745 · Reorganisations of share capital: definition: reorganisation
  • CG51746 · Reorganisations of share capital: bonus and rights issues
  • CG51748 · Reorganisations of share capital: bonus and rights issues: case law
  • CG51750 · Reorganisations of share capital: bonus issue: shares held in treasury
  • CG51755 · Reorganisations of share capital: open offers and vendor placings
  • CG51756 · Reorganisations of share capital: open offers
  • CG51757 · Reorganisations of share capital: compensatory open offers (COOs)
  • CG51758 · Reorganisations of share capital: compensatory open offers (COOs): tax treatment of new shares
  • CG51759 · Reorganisations of share capital: compensatory open offers (COOs): tax treatment of compensation payments
  • CG51763 · Reorganisations of share capital: vendor placings
  • CG51764 · Reorganisations of share capital: open offers and vendor placings: combined issues
  • CG51765 · Reorganisations of share capital: open offers and vendor placings: considerations
  • CG51780 · Reorganisations of share capital: alteration of rights
  • CG51782 · Reorganisations of share capital: alteration of rights: legal requirements
  • CG51783 · Reorganisations of share capital: capital reduction
  • CG51784 · Reorganisations of share capital: capital reduction: foreign companies
  1. Shares and securities: share reorganisations: contents
  2. Shares and securities: share reorganisations: definitions: contents

CG51730P | Shares and securities: share reorganisations: definitions: contents

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG51730Share reorganisations: definitions: original shares
  2. CG51745Reorganisations of share capital: definition: reorganisation
  3. CG51746Reorganisations of share capital: bonus and rights issues
  4. CG51748Reorganisations of share capital: bonus and rights issues: case law
  5. CG51750Reorganisations of share capital: bonus issue: shares held in treasury
  6. CG51755Reorganisations of share capital: open offers and vendor placings
  7. CG51756Reorganisations of share capital: open offers
  8. CG51757Reorganisations of share capital: compensatory open offers (COOs)
  9. CG51758Reorganisations of share capital: compensatory open offers (COOs): tax treatment of new shares
  10. CG51759Reorganisations of share capital: compensatory open offers (COOs): tax treatment of compensation payments
  11. CG51763Reorganisations of share capital: vendor placings
  12. CG51764Reorganisations of share capital: open offers and vendor placings: combined issues
  13. CG51765Reorganisations of share capital: open offers and vendor placings: considerations
  14. CG51780Reorganisations of share capital: alteration of rights
  15. CG51782Reorganisations of share capital: alteration of rights: legal requirements
  16. CG51783Reorganisations of share capital: capital reduction
  17. CG51784Reorganisations of share capital: capital reduction: foreign companies
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