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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG50200C
  3. CG57800C
  4. CG58750P
  5. CG58790

Stock dividends: corporate shareholders

The stock dividend provisions of ICTA88/S249-ICTA88/S251 do not apply to shareholdersthat are companies. To the extent that corporate shareholders opt to take their dividendin shares the issue of the new shares may be treated as a bonus issue for which there isno acquisition cost.

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