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Negligible values

10 July 2009
Issue: 4214 / Categories: News , Business , Income Tax
Ennstone plc

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

Company Security Effective date
Ennstone plc ord 25p 2 April 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 reacquired either on the date of...

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