Share capital
Allotment, capital duty
Case Law –
J. Rothschild Holdings plc v. Inland Revenue Commissioners. [1989] BTC 8,014
;
J. Rothschild Holdings plc v. Inland Revenue Commissioners; R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc (No. 2). [1988] BTC 8,008
Company distributions
– see Distributions
Groups
– see Groups of companies
Increase amounting to reorganisation
Ordinary share capital
Limited liability companies
Legislation/Regulatory –
IRInt. 216
Reorganisation
– see also Reorganisations and reductions in share capital; Reorganisation of share capital; Reorganisations or reductions in share capital
Computation of chargeable gains, assets held at 6 April 1965
Legislation/Regulatory –
SP 14/79
Unquoted shares acquired pre-6 April 1965
Legislation/Regulatory –
ESC D10
Repayment
Commentary –
Quick Overview ¶33110
Repayment, retrospective legislation
Stock dividends
– see Stock dividends