– see also Debts; Shares and securities; Securities and secondary securities

Consideration

Case Law – Harleyford Golf Club plc [1997] BVC 2,003

Conversion of securities

– see Conversion of securities

Disposal of right to acquire

Legislation/Regulatory – TCGA92 s. 123

Exchange, for those of another company

– see Reconstructions

Generally

Commentary – Indirect Tax Reporter ¶40-200(35)
HMRC Guidance – Notice 718

Gifts, inheritance tax

Commentary – Quick Overview ¶16285

Issue, single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 709/5

Meaning

Legislation/Regulatory – ITA2007 s. 1022

Not disregarded as payments in kind

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. IV

Re-organisations

Legislation/Regulatory – FA93 s. 84(3)

Reorganisations

Commentary – Tax Reporter ¶511-000

Single or multiple supply

Case Law – Rugby Football Union. [2003] BVC 2,506

Valuation

– see Valuation