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Contents

Official guidance

Capital Gains Manual

CG50200C · Shares and securities

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CG50200SUBC · Definitions and share issues
CG51500C · Share identification rules
CG51700C · Share reorganisations
CG52500C · Company reconstructions and amalgamations
CG53000P · Substantial shareholdings exemption
CG53400P · Securities: debts
CG53700C · Qualifying corporate bonds
CG54500P · Securities: accrued income scheme
CG54600 · Deep discount securities: introduction
CG54900 · Securities: Gilt-edged securities
CG55000P · Securities: conversion of securities
CG55400P · Quoted options to subscribe for shares, traded and financial options
CG56000P · Futures
CG56300C · Employee share schemes
CG56705P · Employee shareholder shares
CG56800C · Particular types of company/organisation
CG57800C · Particular types of transaction
CG59500C · Valuation of shares and securities
CG54600P · Securities: deep discount securities
CG56300 · Employee share schemes: introduction
CG59500 · Valuation of shares and securities

Shares and securities: contents
Employee share schemes: introduction

CG56300 | Employee share schemes: introduction

From HM Revenue & Customs · Capital Gains Manual

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