Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Negligible values

19 June 2009
Issue: 4211 / Categories: News , Income Tax
Securities for May 2009

HMRC have accepted the following securities as having negligible value during May 2009 for the purposes of a claim under TCGA 1992 s 24(2).


Company Security Effective date
Land of Leather Holdings plc ord 10p 12/01/2009


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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon