CG51890P - Capital Gains Manual: Shares and Securities: Share reorganisations: Apportionment of cost: Contents

SHARES AND SECURITIES

Share reorganisations

Apportionment of cost

1. CG51890

   Share reorganisations: apportionment of cost: general
2. CG51891

   Share reorganisations: apportionment of cost: general
3. CG51892

   Share reorganisations: apportionment of cost: main rule
4. CG51893

   Share reorganisations: apportionment of cost: main rule
5. CG51894

   Share reorganisations: apportionment of cost: main rule
6. CG51895

   Share reorganisations: apportionment of cost: example
7. CG51910

   Share reorganisations: apportionment of cost: 1982 holding
8. CG51919

   Share reorganisations: apportionment of cost: different classes of share
9. CG51920

   Reorganisations of share capital: apportioning costs after a bonus issue
10. CG51930

    Reorganisations of share capital: apportioning costs after a rights issue
11. CG51940

    Reorganisations of share capital: apportioning costs within the new holding: 1982 holding
12. CG51965

    Reorganisations of share capital: apportioning costs: listed shares and units in unit trusts
13. CG51976

    Reorganisations of share capital: apportioning costs at the date of reorganisation
14. CG51980

    Reorganisations of share capital: creation of separate holdings
15. CG51981

    Reorganisations of share capital: creation of separate holdings: example using section 130
16. CG51982

    Reorganisations of share capital: creation of separate holdings: apportionment of cost: 1982 holding
17. CG51995

    Reorganisations of share capital: apportionment of cost: analysis of statute
18. CG52000

    Reorganisations of share capital: apportionment of cost under section 130: date of reorganisation
19. CG52002

    Reorganisations of share capital: apportionment of cost under section 130: listings at different times
20. CG52020

    Reorganisations of share capital: apportionment of cost where ‘relevant securities’ involved
21. CG52040

    Reorganisations of share capital: capital distributions treated as consideration for disposal
22. CG52041

    Reorganisations of share capital: partly-paid shares issued
23. CG52043

    Reorganisations of share capital: apportionment of cost to partly paid shares