Reconstructions
Arrangements for the issue of shares
Arrangements, groups of companies
Building societies
Change in company ownership
Clearance procedures
Controlled foreign companies
Corporate venturing scheme
Debentures
Earn-out rights
Exchange of securities
Earn-out rights, use of
For those in another company
Gilt-edged securities
Group of companies, tax advantage from transaction in securities
Incidental costs of acquisition or disposal
Issue of securities
Leasing plant and machinery, loss relief
Profit sharing schemes
Qualifying corporate bonds
Quoted securities
Reliefs
Generally
Stamp duty land tax
Target company's share capital
Scheme of reconstruction, meaning
Compromise or arrangement with members
Continuity of business
Equal entitlement to new shares
Issue of ordinary share capital
Preliminary reorganisation of share capital to be disregarded
Subsequent issue of shares or debentures to be disregarded
Share exchange partly in form of qualifying corporate bonds, consideration
Share incentive plans
Stamp duty relief
Substantial shareholdings exemption
Transfer of assets
Non-resident company, postponement of charge
Venture capital trusts
Transfer of assets between non-profit making bodies with similar objects
Transfer of business
Unquoted shares acquired pre-6 April 1965, disposal following reorganisation
Venture capital trusts
Without change of ownership, carry forward of losses