VCM75300 - Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases

VCM75230 - VCM75290 deal with simple cases in which shares were acquired and disposed of in single transactions with no events in the interim which could complicate the position. VCM75310 - VCM75500 explain how events which might take place whilst the shares are held complicate the determination of the availability of Share Loss Relief and the amount of relief due.

transfers of shares before disposal	VCM75310
inherited shares	VCM75320
bonus shares	VCM75330
shares received under rights issues	VCM75340
shares received in exchange for other shares in a take-over	VCM75350+
shares received in other reconstructions	VCM75380
disposals of new shares (general case)	VCM75390
mixed holdings and part disposals	VCM75410 - VCM75490

VCM75390 also gives a brief explanation of the terms ‘bonus issue’, ‘rights issue’, conversion or amendment of a class of share, ‘share-for-share exchange’ and ‘demerger’.