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 husbands and wives 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.