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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: Particular types of transaction: Capital distributions: Contents

SHARES AND SECURITIES

Particular types of transaction

Capital distributions

  1. CG57800
    Capital distributions: introduction
  2. CG57801
    Capital distributions: introduction
  3. CG57810
    Capital distributions: definition
  4. CG57811
    Capital distributions: definition
  5. CG57812
    Capital distributions: definition
  6. CG57813
    Capital distributions: definition: money's worth
  7. CG57814
    Capital distributions: definition: share reorganisation
  8. CG57815
    Capital distributions: definition: demergers
  9. CG57825
    Capital distributions: definition: computation
  10. CG57826
    Capital distributions: definition: part disposal
  11. CG57827
    Capital distributions: definition: part disposal: rebasing
  12. CG57835
    Small capital distributions: general
  13. CG57836
    Small capital distributions: meaning of small
  14. CG57837
    Small capital distributions: procedure - years before SA
  15. CG57838
    Small capital distributions: tp does not want distribution t/a small
  16. CG57839
    Small capital distributions: procedure under Self Assessment
  17. CG57840
    Small capital distributions
  18. CG57841
    Small capital distributions: unquoted companies
  19. CG57842
    Small capital distributions: overseas companies
  20. CG57843
    Small capital distributions: overseas co
  21. CG57844
    Small capital distributions: computation: Section 104holding
  22. CG57845
    Small capital distributions: computation: - 1982holding
  23. CG57847
    Small capital distributions: Disposal proceeds more than allowable cost
  24. CG57848
    Small capital distributions: computation: Section 104holding
  25. CG57849
    Small capital distributions: computation: 1982holding
  26. CG57855
    Capital distributions: rights issue: general
  27. CG57856
    Capital distributions: rights issue: other capital distributions
  28. CG57857
    Capital distributions: rights issue: computation
  29. CG57858
    Capital distributions: rights issue: no gain/no loss transfer
  30. CG57859
    Capital distributions: rights issue: no gain/no loss transfer
  31. CG57860
    Capital distributions: rights issue: no gain/no loss transfer: computation
  32. CG57861
    Capital distributions: small: rights issue: no gain/no loss transfer
  33. CG57862
    Capital distributions: rights issue: no gain/no loss transfer: husband and wife or civil partners
  34. CG57863
    Capital distributions: rights issue: part-disposal of rights
  35. CG57864
    Capital distributions: rights issue: part-disposal of rights
  36. CG57865
    Capital distributions: rights issue: different class of share
  37. CG57866
    Capital distributions: rights issue: position of purchaser