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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Deferred consideration: shares and securities: contents

SHARES AND SECURITIES

Particular types of transaction

Deferred consideration: shares and securities

  1. CG58000
    Deferred consideration: shares and securities: introduction
  2. CG58001
    Deferred consideration: shares and securities: introduction
  3. CG58002
    Deferred consideration: shares and securities: what to consider
  4. CG58003
    Deferred consideration: shares and securities: layout of instructions
  5. CG58004
    Deferred consideration: shares and securities: list of examples
  6. CG58010
    Deferred consideration: shares and securities: ascertainable/unascertainable
  7. CG58011
    Deferred consideration: shares and securities: earn-out rights
  8. CG58012
    Deferred consideration: shares and securities: later payments cash only
  9. CG58013
    Deferred consideration: shares and securities: issue of shares/debentures
  10. CG58014
    Deferred consideration: shares and securities: normal rules
  11. CG58020
    Deferred consideration: shares and securities: ascertainable
  12. CG58021
    Deferred consideration: shares and securities: unascertainable
  13. CG58022
    Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
  14. CG58023
    Deferred consideration: shares and securities: TCGA92/S138A elections
  15. CG58024
    Deferred consideration: shares and securities: unascertainable
  16. CG58025
    Deferred consideration: shares and securities: option to choose between shares/debentures
  17. CG58026
    Deferred consideration: shares and securities: value or quantity of shares
  18. CG58027
    Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
  19. CG58028
    Deferred consideration: shares and securities: the election - form and time limits
  20. CG58029
    Deferred consideration: shares and securities: position before TCGA92/S138A - ESC/D27
  21. CG58030
    Deferred consideration: shares and securities: unascertainable
  22. CG58031
    Deferred consideration: shares and securities: ESC D27
  23. CG58032
    Deferred consideration: shares and securities: conditions for ESC D27
  24. CG58040
    Deferred consideration: shares and securities: example
  25. CG58045
    Deferred consideration: shares and securities: example
  26. CG58050
    Deferred consideration: shares and securities: rights acquired pre-26/4/88
  27. CG58051
    Deferred consideration: shares and securities: rights acquired pre-26/4/88
  28. CG58052
    Deferred consideration: shares and securities: example
  29. CG58060
    Deferred consideration: shares and securities: rights partially qualify
  30. CG58061
    Deferred consideration: shares and securities: example
  31. CG58065
    Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
  32. CG58070
    Deferred consideration: shares and securities: right to receive QCBs
  33. CG58071
    Deferred consideration: shares and securities: example
  34. CG58075
    Deferred consideration: shares and securities: example
  35. CG58080
    Deferred consideration: shares and securities: example
  36. CG58085
    Deferred consideration: shares and securities: vendor placings
  37. CG58086
    Deferred consideration: shares and securities: qualifying claimant
  38. CG58088
    Deferred consideration: shares and securities: takeover during earn-out period
  39. CG58089
    Deferred consideration: shares and securities: variation of sale agreement
  40. CG58100
    Deferred consideration: shares and securities: no deferred consideration
  41. CG58101
    Deferred consideration: shares and securities: example
  42. CG58200
    Deferred consideration: shares and securities: transitional provisions
  43. CG58201
    Deferred consideration: shares and securities: legislation deemed always to have existed
  44. CG58202
    Deferred consideration: shares and securities: rights conferred before 26 November 1996
  45. CG58203
    Deferred consideration: shares and securities: restriction where liability final
  46. CG58204
    Deferred consideration: shares and securities: notifications made prior to royal assent
  47. CG58205
    Deferred consideration: shares and securities: notifications made prior to royal assent
  48. CG58206
    Deferred consideration: shares and securities: notifications made prior to royal assent