CG57800P - Capital Gains Manual: Shares and Securities: Particular types of transaction: Capital distributions: Contents

SHARES AND SECURITIES

Particular types of transaction

Capital distributions

1. CG57800

   Capital distributions: introduction
2. CG57828

   Capital distributions: valuation when distribution made in winding up
3. CG57835

   Small capital distributions: introduction
4. CG57837

   Small capital distributions: procedure - years before SA
5. CG57838

   Small capital distributions: tp does not want distribution t/a small
6. CG57839

   Small capital distributions: procedure under Self Assessment
7. CG57840

   Small capital distributions:
8. CG57841

   Small capital distributions: unquoted companies
9. CG57842

   Small capital distributions: overseas companies
10. CG57843

    Small capital distributions: overseas companies
11. CG57844

    Small capital distributions: computation: Section 104 holding
12. CG57845

    Small capital distributions: computation: - 1982 holding
13. CG57847

    Small capital distributions: Disposal proceeds more than allowable companies
14. CG57848

    Small capital distributions: computation: Section 104 holding
15. CG57849

    Small capital distributions: computation: 1982 holding
16. CG57857

    Capital distributions: rights issue: computation
17. CG57858

    Capital distributions: rights issue: no gain/no loss transfer
18. CG57861

    Capital distributions: small: rights issue: no gain/no loss transfer: small capital distribution
19. CG57864

    Capital distributions: rights issue: part-disposal of rights
20. CG57866

    Capital distributions: rights issue: position of purchaser