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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
28 October 2025 - See all updates
  1. Back to contents
  2. CG50200C
  3. CG52500C

CG52500P - Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Introduction: contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Introduction

  1. CG52500
    Company reconstructions and amalgamations: introduction
  2. CG52505
    Company reconstructions and amalgamations: anti-avoidance provisions
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