Personal tax – guidance

Share reorganisations, company takeovers and Capital Gains Tax: HS285 Self Assessment helpsheet

Capital Gains Tax rules for share reorganisations.

Documents

HS285 Share reorganisations, company takeovers and Capital Gains Tax (2014)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2013)

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Detail

This guide explains share reorganisations involving shares held by individuals, personal representatives and trustees. It includes Capital Gains Tax rules for share reorganisations, share reorganisations involving different classes of share, and rules for stock dividends, demergers, and takeovers if the company making the takeover issues shares and/or securities.