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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. CG58791

Stock dividends: corporate shareholders

However, the legislation did apply to close companies for apportionment purposes if thestock dividend was made in an accounting period which began on or before 31 March 1989,ICTA88/SCH19/PARA12. For Capital Gains Tax purposes the company would acquire the newshares at an amount equal to the appropriate amount in cash.

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