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|
|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’.