CG55048 - Conversion of securities: compensation stock: events not t/a disposals

Certain transactions are not treated as disposals triggering the release of the held over gain. These are

• transfers between spouses or between civil partners, TCGA92/S58 (1)
• transfers between members of the same group of companies, TCGA92/S171
• disposals by personal representatives to legatees, TCGA92/S62.