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CG51890P | Shares and securities: share reorganisations: apportionment of cost: contents

From HM Revenue & Customs · Capital Gains Manual

Contents25 entries

  1. CG51890Share reorganisations: apportionment of cost: general
  2. CG51892Share reorganisations: apportionment of cost: main rule
  3. CG51893Share reorganisations: apportionment of cost: main rule
  4. CG51895Share reorganisations: apportionment of cost: example
  5. CG51910Share reorganisations: apportionment of cost: 1982 holding
  6. CG51919Share reorganisations: apportionment of cost: different classes of share
  7. CG51920Reorganisations of share capital: apportioning costs after a bonus issue
  8. CG51930Reorganisations of share capital: apportioning costs after a rights issue
  9. CG51940Reorganisations of share capital: apportioning costs within the new holding: 1982 holding
  10. CG51965Reorganisations of share capital: apportioning costs: listed shares and units in unit trusts
  11. CG51976Reorganisations of share capital: apportioning costs at the date of reorganisation
  12. CG51980Reorganisations of share capital: creation of separate holdings
  13. CG51981Reorganisations of share capital: creation of separate holdings: example using section 130
  14. CG51982Reorganisations of share capital: creation of separate holdings: apportionment of cost: 1982 holding
  15. CG51995Reorganisations of share capital: apportionment of cost: analysis of statute
  16. CG52000Reorganisations of share capital: apportionment of cost under section 130: date of reorganisation
  17. CG52002Reorganisations of share capital: apportionment of cost under section 130: listings at different times
  18. CG52020Reorganisations of share capital: apportionment of cost where ‘relevant securities’ involved
  19. CG52040Reorganisations of share capital: capital distributions treated as consideration for disposal
  20. CG52041Reorganisations of share capital: partly-paid shares issued
  21. CG52043Reorganisations of share capital: apportionment of cost to partly paid shares
  22. CG51891Share reorganisations: apportionment of cost: general
  23. CG51894Share reorganisations: apportionment of cost: main rule
  24. CG52050Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors
  25. CG52052Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors example