CG57100P - Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Close companies: special rules for shares

SHARES AND SECURITIES

Particular types of company/organisation

Close companies

1. CG57100

   Close companies: special rules for shares
2. CG57101

   The legacy of close company apportionment for CGT
3. CG57102

   Close companies: transfers at undervalue
4. CG57103

   Close companies: apportionment: effect of TCGA92S124: later distributions
5. CG57104

   Close companies: apportionment: liquidations: EScA36
6. CG57105

   Close companies: apportionment: identification
7. CG57106

   Close companies: apportionment: higher rates of tax
8. CG57108

   Close companies: apportionment: trusts and personal representatives
9. CG57109

   Close companies: apportionment: trusts and personal representatives
10. CG57120

    Close companies: transfers at undervalue: general
11. CG57121

    Close companies: transfers at undervalue: general
12. CG57122

    Close companies: transfers at undervalue: effect of TCGA92S125
13. CG57123

    Close companies: transfers at undervalue: Asset held at 31/3/82
14. CG57124

    Close companies: transfers at undervalue: groups of companies
15. CG57125

    Close companies: transfers at undervalue: employee trusts
16. CG57126

    Close companies: transfers at undervalue: shareholder is close company
17. CG57127

    Close companies: transfers at undervalue: transferee participator
18. CG57128

    Close companies: transfers at undervalue: employees
19. CG57129

    Close companies: transfers at undervalue: procedure
20. CG57130

    Close companies: transfers at undervalue: procedure
21. CG57131

    Close companies: transfers at undervalue: procedure