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Contents

Official guidance

Capital Gains Manual

CG57800P · Shares and securities: particular types of transaction: capital distributions

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CG57800 · Capital distributions: introduction
CG57828 · Capital distributions: valuation when distribution made in winding up
CG57835 · Small capital distributions: introduction
CG57837 · Small capital distributions: procedure - years before SA
CG57838 · Small capital distributions: tp does not want distribution t/a small
CG57839 · Small capital distributions: procedure under Self Assessment
CG57840 · Small capital distributions:
CG57841 · Small capital distributions: unquoted companies
CG57842 · Small capital distributions: overseas companies
CG57844 · Small capital distributions: computation: Section 104 holding
CG57845 · Small capital distributions: computation: - 1982 holding
CG57847 · Small capital distributions: Disposal proceeds more than allowable companies
CG57848 · Small capital distributions: computation: Section 104 holding
CG57855 · Capital distributions: rights issue: introduction
CG57857 · Capital distributions: rights issue: computation
CG57858 · Capital distributions: rights issue: no gain/no loss transfer
CG57861 · Capital distributions: small: rights issue: no gain/no loss transfer: small capital distribution
CG57863 · Capital distributions: rights issue: part-disposal of rights
CG57866 · Capital distributions: rights issue: position of purchaser
CG57810 · Capital distributions: definitions
CG57814 · Capital distributions: definition: share reorganisation
CG57825 · Capital distributions: definition: computations
CG57843 · Small capital distributions: overseas companies
CG57849 · Small capital distributions: computation: 1982 holding
CG57864 · Capital distributions: rights issue: part-disposal of rights

Capital Gains Manual
Shares and securities: particular types of transaction: capital distributions: contents

CG57810 | Capital distributions: definitions

From HM Revenue & Customs · Capital Gains Manual

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