2024欧洲杯赛程

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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. CG50200C
  3. CG51500C

CG51550P - Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for capital gains tax: contents

SHARES AND SECURITIES

Share identification rules

Share identification rules for capital gains tax

  1. CG51550
    Share identification rules for capital gains tax from 6.4.2008: outline
  2. CG51555
    Share identification rules for capital gains tax from 6.4.2008: identifying disposals
  3. CG51560
    Share identification rules for capital gains tax from 6.4.2008: the 鈥渟ame day鈥 and 鈥渂ed and breakfast鈥 identification rules
  4. CG51565
    Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities
  5. CG51570
    Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 鈥 converting to the new Section 104 holding
  6. CG51575
    Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
  7. CG51580
    Share identification rules for capital gains tax from 6.4.2008: clogged shares
  8. CG51585
    Share identification rules for capital gains tax from 6.4.2008: stock dividends
  9. CG51590
    Share identification rules for capital gains tax from 6.4.2008: examples
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