Adjustments of capital gains tax assessments

Allowable losses


Bonus issues

Chargeable gains


Identification of securities

Connected persons, qualifying conditions

Eligibility for relief, relevant period

Identification of securities

Loans to investors

Losses in shares, indexation allowance

Merger of enterprise investment scheme and business expansion scheme companies

Rights issues

Shares issued

Consideration for real property

When allotted

Withdrawal of relief