CG50560 - Share identification rules: share disposals

This section describes the rules since 1985 for identifying share disposals. Disposals of shares of the same class in the same company held by the taxpayer in the same capacity must be identified in the order set out in the appropriate paragraph below.

• For companies and other concerns within the charge to Corporation Tax from 1 April 1985 onwards, see CG50562.
• For individuals, trustees and others liable to Capital Gains Tax for 1985-86 to 1997- 98, see CG50563.
• For individuals, trustees and others liable to Capital Gains Tax for 1998-99 onwards, see CG50564.