Negligible values

Posted: 25 January 2012
Issue: Vol 169, Issue 4338
Categories: In brief, News, Investments

Alexon Group plc

HMRC have accepted the following securities as having negligible value during December 2011 for capital gains tax purposes under TCGA 1992, s 24(2).

Where the value of shares has become negligible, an allowable loss may be established by the owner claiming that they are treated as being sold and reacquired, either on the date of the claim or at a specified time within the two tax years prior to the date of claim.
 

Company Security Effective date
Alexon Group plc Ord 10p 29/9/11

Full list of negligible value securities

 



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