CG58000+ - CAPITAL GAINS MANUAL: Contents

SHARES AND SECURITIES

Particular types of transaction

Deferred consideration: shares and securities

CG58000Deferred consideration: shares and securities: introduction
CG58001Deferred consideration: shares and securities: introduction
CG58002Deferred consideration: shares and securities: what to consider
CG58003Deferred consideration: shares and securities: layout of instructions
CG58004Deferred consideration: shares and securities: list of examples
CG58010Deferred consideration: shares/securities: ascertainable/unascertainable
CG58011Deferred consideration: shares and securities: earn-out rights
CG58012Deferred consideration: shares and securities: later payments cash only
CG58013Deferred consideration: shares and securities: issue of shares/debentures
CG58014Deferred consideration: shares and securities: normal rules
CG58020Deferred consideration: shares and securities: ascertainable
CG58021Deferred consideration: shares and securities: unascertainable
CG58022Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
CG58023Deferred consideration: shares and securities: TCGA92/S138A elections
CG58024Deferred consideration: shares and securities: unascertainable
CG58025Deferred consideration: shares and securities: option to choose between shares/debentures
CG58026Deferred consideration: shares and securities: value or quantity of shares
CG58027Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
CG58028Deferred consideration: shares/securities: the election - form and time limits
CG58029Deferred consideration: shares and securities: position before TCGA92/S138A - ESC/D27
CG58030Deferred consideration: shares and securities: unascertainable
CG58031Deferred consideration: shares and securities: ESC D27
CG58032Deferred consideration: shares and securities: conditions for ESC D27
CG58040Deferred consideration: shares and securities: example
CG58045Deferred consideration: shares and securities: example
CG58050Deferred consideration: shares and securities: rights acquired pre-26/4/88
CG58051Deferred consideration: shares and securities: rights acquired pre-26/4/88
CG58052Deferred consideration: shares and securities: example
CG58060Deferred consideration: shares and securities: rights partially qualify
CG58061Deferred consideration: shares and securities: example
CG58065Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
CG58070Deferred consideration: shares and securities: right to receive QCBs
CG58071Deferred consideration: shares and securities: example
CG58075Deferred consideration: shares and securities: example
CG58080Deferred consideration: shares and securities: example
CG58085Deferred consideration: shares and securities: vendor placings
CG58086Deferred consideration: shares and securities: qualifying claimant
CG58087Deferred consideration: shares and securities: retirement relief
CG58088Deferred consideration: shares and securities: takeover during earn-out period
CG58089Deferred consideration: shares and securities: variation of sale agreement
CG58100Deferred consideration: shares and securities: no deferred consideration
CG58101Deferred consideration: shares and securities: example
CG58200Deferred consideration: shares and securities: transitional provisions
CG58201Deferred consideration: shares and securities: legislation deemed always to have existed
CG58202Deferred consideration: shares and securities: rights conferred before 26 November 1996
CG58203Deferred consideration: shares and securities: restriction where liability final
CG58204Deferred consideration: shares and securities: notifications made prior to royal assent
CG58205Deferred consideration: shares and securities: notifications made prior to royal assent
CG58206Deferred consideration: shares and securities: notifications made prior to royal assent