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Official guidance

Capital Gains Manual

CG51890P · Shares and securities: share reorganisations: apportionment of cost

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CG51890 · Share reorganisations: apportionment of cost: general
CG51892 · Share reorganisations: apportionment of cost: main rule
CG51893 · Share reorganisations: apportionment of cost: main rule
CG51895 · Share reorganisations: apportionment of cost: example
CG51910 · Share reorganisations: apportionment of cost: 1982 holding
CG51919 · Share reorganisations: apportionment of cost: different classes of share
CG51920 · Reorganisations of share capital: apportioning costs after a bonus issue
CG51930 · Reorganisations of share capital: apportioning costs after a rights issue
CG51940 · Reorganisations of share capital: apportioning costs within the new holding: 1982 holding
CG51965 · Reorganisations of share capital: apportioning costs: listed shares and units in unit trusts
CG51976 · Reorganisations of share capital: apportioning costs at the date of reorganisation
CG51980 · Reorganisations of share capital: creation of separate holdings
CG51981 · Reorganisations of share capital: creation of separate holdings: example using section 130
CG51982 · Reorganisations of share capital: creation of separate holdings: apportionment of cost: 1982 holding
CG51995 · Reorganisations of share capital: apportionment of cost: analysis of statute
CG52000 · Reorganisations of share capital: apportionment of cost under section 130: date of reorganisation
CG52002 · Reorganisations of share capital: apportionment of cost under section 130: listings at different times
CG52020 · Reorganisations of share capital: apportionment of cost where ‘relevant securities’ involved
CG52040 · Reorganisations of share capital: capital distributions treated as consideration for disposal
CG52041 · Reorganisations of share capital: partly-paid shares issued
CG52043 · Reorganisations of share capital: apportionment of cost to partly paid shares
CG51891 · Share reorganisations: apportionment of cost: general
CG51894 · Share reorganisations: apportionment of cost: main rule
CG52050 · Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors
CG52052 · Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors example

Shares and securities: share reorganisations: apportionment of cost: contents
Share reorganisations: apportionment of cost: main rule

CG51894 | Share reorganisations: apportionment of cost: main rule

From HM Revenue & Customs · Capital Gains Manual

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