CG50520+ - CAPITAL GAINS MANUAL: Contents


SHARES AND SECURITIES

Share identification rules

Historical survey

CG50520Share identification rules: 1965 to 1982: share pooling
CG50521Share identification rules: 1965 to 1982: shares held at 6/4/65
CG50522Share identification rules: 1965 to 1982: quoted shares held at 6/4/65
CG50523Share identification rules: 1965 to 1982: unquoted shares held at 6/4/65
CG50524Share identification rules: 1982 to 1985: share pooling suspended
CG50525Share identification rules: 1982 to 1985: existing share pools
CG50526Share identification rules: 1982 to 1985: existing share pools
CG50527Share identification rules: 1982 to 1985: existing share pools
CG50528Share identification rules: 1982 to 1985: share identification rules
CG50529Share identification rules: parallel pooling: general
CG50530Share identification rules: 1985+: share pooling reintroduced
CG50531Share identification rules: 1985+: relevant securities
CG50532Share identification rules: 1985+: different holdings
CG50533Share identification rules: 1985+: Section 104 holding
CG50534Share identification rules: 1985+: Section 104 holding
CG50535Share identification rules: 1985+: Section 104
CG50536Share identification rules: 1985+: 1982 holding
CG50537Share identification rules: 1985+: shares held at 6/4/65
CG50538Share identification rules: 1985+: shares held at 6/4/65
CG50539Share identification rules: 1985+: share identification rules
CG50540Share identification rules: 1985+: rebasing
CG50541Share identification rules: 1985+: indexation 30/11/93+
CG50546Share identification rules: 1998+: general
CG50547Share identification rules: 1998+: position of companies
CG50548Share identification rules: 1998+: effect of FA 1998 for CGT
CG50560Share identification rules: share disposals
CG50562Share identification rules: share disposals: companies from 1 April 1985
CG50563Share identification rules: share disposals: CGT cases to 1997-98
CG50564Share identification rules: share disposals: CGT cases from 1998-99
CG50566Share identification rules: share disposals: CGT cases from 1998-99
CG50570Share identification rules: CGT treatment of shares from 6.4.98
CG50572Share identification rules: CGT treatment of shares from 6.4.98: ending of pooling for CGT
CG50573Share identification rules: CGT treatment of shares from 6.4.98: treatment of relevant securities
CG50574Share identification rules: CGT treatment of shares from 6.4.98: different holdings for CGT
CG50575Share identification rules: CGT treatment of shares from 6.4.98: clogged shares
CG50576Share identification rules: CGT treatment of shares from 6.4.98: indexation
CG50577Share identification rules: CGT treatment of shares from 6.4.98: stock dividends
CG50579Share identification rules: CGT treatment of shares from 6.4.98: examples