Taxation logo taxation mission text

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

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).

 

Company
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...

If you or your firm subscribes to Taxation.co.uk, 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 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon