CTM76670 - Exchange differences: matching: deferral of CGT charges

There are special provisions to deal with transactions involving matched assets where:

  • the disposal is such that the CG rules provide that neither a gain nor a loss accrues (see CTM76680),

or

  • the transaction is part of a company reorganisation and the CG rules provide that there is no disposal (see CTM76700 to CTM76730).