CG52521P | Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations share exchange: contents
From HM Revenue & Customs · Capital Gains Manual
Contents24 entries
- CG52521Share exchange: scope of TCGA92/S135
- CG52523Share exchange: TCGA92/S135: qualifying conditions: general
- CG52540Share exchange: TCGA92/S135: definition of debenture
- CG52550Share exchange: TCGA92/S135: qualifying corporate bonds
- CG52560Share exchange: TCGA92/S135: deferred consideration
- CG52562Company reconstructions: capital gains cost of shares acquired
- CG52563Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations share exchange: intra-group share exchanges
- CG52570Share exchange: examples
- CG52579Share exchange: examples: effect of TCGA92/S135 and computations
- CG52582Share exchange: effect of TCGA92/S135: pooling
- CG52583Share exchange: effect of TCGA92/S135: computation
- CG52585Share exchange: effect of TCGA92/S135: different classes of shares
- CG52587Share exchange: effect of TCGA92/S135: other consideration received
- CG52591Share exchange: section 135 TCGA 1992: incidental costs
- CG52594Share exchange: section 135 TCGA 1992: 1982 holding
- CG52610Share exchange: anti-avoidance: introduction
- CG52620Share exchange: anti-avoidance: TCGA92/S137
- CG52631Share exchange: anti-avoidance: clearance procedure
- CG52632Share exchange: anti-avoidance: clearance procedure: whether avoidance is a main purpose
- CG52633Share exchange: anti-avoidance: clearance procedure: bona fide commercial reasons
- CG52636Share exchange: anti-avoidance: clearance prevents TCGA92/S137 applying
- CG52637Share exchange: Share exchanges involving non-UK incorporated close companies
- CG52660Share exchange: TCGA92/S135: procedure
- CG52670Share exchange: TCGA92/S135: anti-avoidance provisions apply