VCM75300 - Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases
VCM75230 - VCM75290 deal with simple cases in which shares were acquired and disposed of in single transactions with no events in the interim which could complicate the position. VCM75310 - VCM75500 explain how events which might take place whilst the shares are held complicate the determination of the availability of Share Loss Relief and the amount of relief due.
| transfers of shares before disposal | VCM75310 |
|---|---|
| inherited shares | VCM75320 |
| bonus shares | VCM75330 |
| shares received under rights issues | VCM75340 |
| shares received in exchange for other shares in a take-over | VCM75350+ |
| shares received in other reconstructions | VCM75380 |
| disposals of new shares (general case) | VCM75390 |
| mixed holdings and part disposals | VCM75410 - VCM75490 |
VCM75390 also gives a brief explanation of the terms 바카라 사이트˜bonus issue바카라 사이트™, 바카라 사이트˜rights issue바카라 사이트™, conversion or amendment of a class of share, 바카라 사이트˜share-for-share exchange바카라 사이트™ and 바카라 사이트˜demerger바카라 사이트™.