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Negligible values

20 September 2010
Issue: 4273 / Categories: News
Planestation Group plc

HMRC have accepted the following securities as having negligible value during June 2010 for the purposes of a claim under TCGA 1992 s 24(2).


Security Effective date
Planestation Group plc Ords 11.7.06

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...

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