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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents

SHARES AND SECURITIES

Substantial shareholdings exemption

  1. CG53000
    Substantial shareholdings exemption: introduction - background and main table of contents
  2. CG53005
    Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used
  3. CG53006
    Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
  4. CG53007
    Substantial shareholdings exemption: interpretation - trade
  5. CG53008
    Substantial shareholdings exemption: interpretation - twelve month period
  6. CG53009
    Substantial shareholdings exemption: interpretation - interest in shares
  7. CG53010
    Substantial shareholdings exemption: interpretation - asset related to shares
  8. CG53015
    Substantial shareholdings exemption: introduction - the legislation
  9. CG53065
    Substantial shareholdings exemption: introduction - the commencement provisions
  10. CG53070
    Substantial shareholdings exemption: introduction - the substantial shareholding requirement
  11. CG53072
    Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding
  12. CG53074
    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies
  13. CG53076
    Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation
  14. CG53078
    Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held
  15. CG53080
    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
  16. CG53080A
    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
  17. CG53080B
    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
  18. CG53080C
    Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held
  19. CG53082
    Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements
  20. CG53100
    Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
  21. CG53102
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company
  22. CG53104
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company
  23. CG53106
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period
  24. CG53108
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods
  25. CG53110
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company
  26. CG53112
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup
  27. CG53113
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities
  28. CG53113A
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - trade
  29. CG53113B
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade
  30. CG53113C
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade
  31. CG53113D
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company
  32. CG53113E
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances
  33. CG53114
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies
  34. CG53116
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial
  35. CG53116A
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities
  36. CG53116B
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company
  37. CG53116C
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - expenses incurred, or time spent, by officers and employees of the company in undertaking its activities
  38. CG53116D
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history
  39. CG53116E
    Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – interest in an entity that does not have issued share capital
  40. CG53117
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments
  41. CG53118
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)
  42. CG53119
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property
  43. CG53120
    Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups
  44. CG53150
    Substantial shareholdings exemption: introduction - the exemptions available
  45. CG53155
    Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares
  46. CG53160
    Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares
  47. CG53165
    Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met
  48. CG53170
    Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules
  49. CG53170A
    Substantial shareholdings exemption and Share Reorganisations
  50. CG53175
    Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - identification and handling of cases
  51. CG53180
    Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - the legislation
  52. CG53185
    Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - Statement of Practice
  53. CG53190
    Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
  54. CG53200
    Substantial shareholdings exemption: introduction - interaction with other legislation
  55. CG53205
    Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets
  56. CG53210
    Substantial shareholdings exemption: interaction with other legislation - negligible value claims
  57. CG53215
    Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992
  58. CG53220
    Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992
  59. CG53225
    Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock
  60. CG53230
    Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165TCGA 1992
  61. CG53235
    Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition
  62. CG53240
    Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election