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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Shares and Securities: Share reorganisations: Apportionment of cost: Contents

SHARES AND SECURITIES

Share reorganisations

Apportionment of cost

  1. CG51890
    Share reorganisations: apportionment of cost: general
  2. CG51891
    Share reorganisations: apportionment of cost: general
  3. CG51892
    Share reorganisations: apportionment of cost: main rule
  4. CG51893
    Share reorganisations: apportionment of cost: main rule
  5. CG51894
    Share reorganisations: apportionment of cost: main rule
  6. CG51895
    Share reorganisations: apportionment of cost: example
  7. CG51910
    Share reorganisations: apportionment of cost: 1982 holding
  8. CG51919
    Share reorganisations: apportionment of cost: different classes of share
  9. CG51920
    Reorganisations of share capital: apportioning costs after a bonus issue
  10. CG51930
    Reorganisations of share capital: apportioning costs after a rights issue
  11. CG51940
    Reorganisations of share capital: apportioning costs within the new holding: 1982 holding
  12. CG51965
    Reorganisations of share capital: apportioning costs: listed shares and units in unit trusts
  13. CG51976
    Reorganisations of share capital: apportioning costs at the date of reorganisation
  14. CG51980
    Reorganisations of share capital: creation of separate holdings
  15. CG51981
    Reorganisations of share capital: creation of separate holdings: example using section 130
  16. CG51982
    Reorganisations of share capital: creation of separate holdings: apportionment of cost: 1982 holding
  17. CG51995
    Reorganisations of share capital: apportionment of cost: analysis of statute
  18. CG52000
    Reorganisations of share capital: apportionment of cost under section 130: date of reorganisation
  19. CG52002
    Reorganisations of share capital: apportionment of cost under section 130: listings at different times
  20. CG52020
    Reorganisations of share capital: apportionment of cost where 'relevant securities' involved
  21. CG52040
    Reorganisations of share capital: capital distributions treated as consideration for disposal
  22. CG52041
    Reorganisations of share capital: partly-paid shares issued
  23. CG52043
    Reorganisations of share capital: apportionment of cost to partly paid shares
  24. CG52050
    Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors
  25. CG52052
    Reorganisations of share capital: apportioned cost: use of Interactive Data (Extel): adjustment factors example