CG51550P - Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for capital gains tax: contents

SHARES AND SECURITIES

Share identification rules

Share identification rules for capital gains tax

1. CG51550

   Share identification rules for capital gains tax from 6.4.2008: outline
2. CG51555

   Share identification rules for capital gains tax from 6.4.2008: identifying disposals
3. CG51560

   Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules
4. CG51565

   Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities
5. CG51570

   Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 – converting to the new Section 104 holding
6. CG51575

   Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
7. CG51580

   Share identification rules for capital gains tax from 6.4.2008: clogged shares
8. CG51585

   Share identification rules for capital gains tax from 6.4.2008: stock dividends
9. CG51590

   Share identification rules for capital gains tax from 6.4.2008: examples