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CG55048 | Conversion of securities: compensation stock: events not t/a disposals

From HM Revenue & Customs · Capital Gains Manual

Certain transactions are not treated as disposals triggering the release of the held over gain. These are

  • transfers between spouses or between civil partners, TCGA92/S58 (1)

  • transfers between members of the same group of companies, TCGA92/S171

  • disposals by personal representatives to legatees, TCGA92/S62.