CG57800P - Capital Gains Manual: Shares and Securities: Particular types of transaction: Capital distributions: Contents
SHARES AND SECURITIES
Particular types of transaction
Capital distributions
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CG57800Capital distributions: introduction
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CG57828Capital distributions: valuation when distribution made in winding up
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CG57835Small capital distributions: introduction
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CG57837Small capital distributions: procedure - years before SA
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CG57838Small capital distributions: tp does not want distribution t/a small
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CG57839Small capital distributions: procedure under Self Assessment
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CG57840Small capital distributions:
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CG57841Small capital distributions: unquoted companies
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CG57842Small capital distributions: overseas companies
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CG57843Small capital distributions: overseas companies
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CG57844Small capital distributions: computation: Section 104 holding
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CG57845Small capital distributions: computation: - 1982 holding
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CG57847Small capital distributions: Disposal proceeds more than allowable companies
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CG57848Small capital distributions: computation: Section 104 holding
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CG57855introduction
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CG57857Capital distributions: rights issue: computation
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CG57858Capital distributions: rights issue: no gain/no loss transfer
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CG57861Capital distributions: small: rights issue: no gain/no loss transfer: small capital distribution
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CG57864Capital distributions: rights issue: part-disposal of rights
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CG57866Capital distributions: rights issue: position of purchaser