CG52521+ - CAPITAL GAINS MANUAL: Contents
SHARES AND SECURITIES
Company reconstructions and amalgamations
Share exchange
| CG52521 | Share exchange: scope of TCGA92 S135 |
| CG52522 | Share exchange: scope of TCGA92 S135 |
| CG52523 | Share exchange: TCGA92 S135: qualifying conditions: general |
| CG52524 | Share exchange: TCGA92 S135: qualifying conditions: general |
| CG52525 | Share exchange: TCGA92/S135: qualifying conditions: general |
| CG52526 | Share exchange: TCGA92/S135: qualifying conditions: general |
| CG52540 | Share exchange: TCGA92/S135: definition of debenture |
| CG52541 | Share exchange: TCGA92/S135: debenture: issue 16/3/93+ |
| CG52542 | Share exchange: TCGA92/S135: debenture: issue pre-16/3/93 |
| CG52550 | Share exchange: TCGA92/S135: qualifying corporate bonds |
| CG52551 | Share exchange: TCGA92/S135: qualifying corporate bonds |
| CG52552 | Share exchange: TCGA92/S135: qualifying corporate bonds |
| CG52560 | Share exchange: TCGA92/S135: deferred consideration |
| CG52562 | Company reconstructions: capital gains cost of shares acquired |
| CG52563 | Company reconstructions: intra-group share exchanges |
| CG52570 | Share exchange: examples: introduction |
| CG52571 | Share exchange: examples: the takeover |
| CG52572 | Share exchange: examples: the takeover |
| CG52573 | Share exchange: examples: the takeover |
| CG52574 | Share exchange: examples: the grouping exercise |
| CG52575 | Share exchange: examples: the grouping exercise |
| CG52576 | Share exchange: examples: the buy-out |
| CG52577 | Share exchange: examples: the buy-out |
| CG52578 | Share exchange: examples: the separation |
| CG52579 | Share exchange: examples: effect of TCGA92 S135 and computations |
| CG52580 | Share exchange: examples: effect of TCGA92/S135 and computations |
| CG52581 | Share exchange: examples: effect of TCGA92/S135 and computations |
| CG52582 | Share exchange: effect of TCGA92/S135: pooling |
| CG52583 | Share exchange: effect of TCGA92/S135: computation |
| CG52585 | Share exchange: effect of TCGA92/S135: different classes unquoted shares |
| CG52586 | Share exchange: effect of TCGA92/S135: different classes quoted shares |
| CG52587 | Share exchange: effect of TCGA92/S135: other consideration received |
| CG52591 | Share exchange: TCGA92/S135: incidental costs |
| CG52592 | Share exchange: TCGA92/S135: incidental costs: apportion costs |
| CG52593 | Share exchange: TCGA92/S135: incidental costs: practical considerations |
| CG52594 | Share exchange: TCGA92/S135: 1982 holding |
| CG52595 | Share exchange: TCGA92/S135: 1982 holding: quoted shares |
| CG52596 | Share exchange: TCGA92/S135: 1982 holding: unquoted shares |
| CG52610 | Share exchange: anti-avoidance: introduction |
| CG52611 | Share exchange: anti-avoidance: introduction |
| CG52620 | Share exchange: anti-avoidance: TCGA92/S137 |
| CG52621 | Share exchange: anti-avoidance: basic conditions |
| CG52622 | Share exchange: anti-avoidance: all decisions taken in Capital Gains Technical Group |
| CG52623 | Share exchange: anti-avoidance: TCGA92/S137 not to apply in small cases |
| CG52624 | Share exchange: anti-avoidance: TCGA92/S137 applies to share exchange |
| CG52631 | Share exchange: anti-avoidance: clearance procedure |
| CG52632 | Share exchange: anti-avoidance: clearance application in Local Office |
| CG52633 | Share exchange: anti-avoidance: clearance application in Local Office |
| CG52634 | Share exchange: anti-avoidance: 30 day time limit |
| CG52635 | Share exchange: anti-avoidance: full information |
| CG52636 | Share exchange: anti-avoidance: clearance prevents TCGA92/S137 applying |
| CG52637 | Share exchange: anti-avoidance: notification of clearance or refusal |
| CG52645 | Share exchange: anti-avoidance: Local Office action |
| CG52646 | Share exchange: anti-avoidance: Local Office action |
| CG52647 | Share exchange: anti-avoidance: qualifying corporate bonds |
| CG52648 | Share exchange: anti-avoidance: Local office action: other aspects |
| CG52649 | Share exchange: anti-avoidance: Local Office action: permanent note |
| CG52660 | Share exchange: TCGA92/S135: shareholder's Office |
| CG52661 | Share exchange: TCGA92/S135: shareholder's Office: quoted companies |
| CG52662 | Share exchange: TCGA92/S135: shareholder's Office |
| CG52663 | Share exchange: TCGA92/S135: shareholder's Office: unquoted companies |
| CG52664 | Share exchange: TCGA92 S135: shareholder's Office |
| CG52670 | Share exchange: TCGA92 S135: anti-avoidance provisions apply |
| CG52671 | Share exchange: TCGA92/S135: anti-avoidance: recovery of unpaid tax |
| CG52672 | Share exchange: TCGA92/S135: anti-avoidance provisions apply |
| CG52673 | Share exchange: TCGA92/S135: anti-avoidance: assessment |
| CG52674 | Share exchange: TCGA92/S135: anti-avoidance: Pay and File |
| CG52680 | Share exchange: TCGA92/S135: company Office: introduction |
| CG52681 | Share exchange: TCGA92/S135: company Office: check accounts |
| CG52682 | Share exchange: TCGA92/S135: company Office: reports to Capital Gains Technical Group |
| CG52683 | Share exchange: TCGA92/S135: co. Office: reports to shareholder Office |
| CG52684 | Share exchange: TCGA92/S135: co. Office: reports to shareholder Office |
| CG52685 | Share exchange: TCGA92/S135: company Local office |
