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Official guidance
Capital Gains Manual

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

  • 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
  1. Shares and securities: share reorganisations: apportionment of cost: contents
  2. Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors

CG52050 | Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors

From HM Revenue & Customs · Capital Gains Manual

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