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Official guidance
Capital Gains Manual

CG51820P · Shares and securities: share reorganisations: consideration paid

  • CG51820 · Share reorganisations: consideration paid: general
  • CG51821 · Share reorganisations: consideration paid: TCGA92 S128 (2)
  • CG51822 · Share reorganisations: consideration paid: provided by shareholder
  • CG51823 · Share reorganisations: consideration paid: foreign stock dividends
  • CG51824 · Share reorganisations: consideration paid: UK stock dividends
  • CG51825 · Share reorganisations: consideration paid: bonus issue
  • CG51840 · Share reorganisations: consideration paid: anti- avoidance
  • CG51842 · Share reorganisations: consideration paid: anti- avoidance
  • CG51844 · Share reorganisations: consideration paid: anti- avoidance: cost restricted
  • CG51845 · Share reorganisations: consideration paid: anti-avoidance: SAV
  • CG51846 · Share reorganisations: consideration paid: anti- avoidance: considerations
  • CG51847 · Share reorganisations: consideration paid: anti- avoidance
  • CG51860 · Share reorganisations: consideration paid: indexation allowance
  • CG51841 · Share reorganisations: consideration paid: anti- avoidance
  • CG51843 · Share reorganisations: consideration paid: anti- avoidance
  1. Shares and securities: share reorganisations: consideration paid: contents
  2. Share reorganisations: consideration paid: bonus issue

CG51825 | Share reorganisations: consideration paid: bonus issue

From HM Revenue & Customs · Capital Gains Manual

A bonus issue following a repayment of share capital can be treated as an income distribution, see CT1540. The net amount of the distribution should be treated as the acquisition price of the new holding.

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