Share loss relief
Amount of
Bonus issues
Chargeable gains
Claims for
Company reconstructions, disapplication
Disposals of new shares
Eligibility conditions
Entitlement to claim
How relief works
Interpretation
Investment companies
Limit on deduction if accounting period falls partly within 12 month period
Limits on
Mixed holdings
Disposal of shares forming part of
Identification of shares
Mixed holdings, limit on relief and identification rules
Non-enterprise investment scheme shares
Exchange of shares for shares in another company
Qualifying trading company
Subscription requirement
Overview
Property-rich entities
Qualifying shares
Bonus issues
Disposal out of share pools
Exchange of shares for shares in another company
Limit on relief and identification rules for mixed holdings
Mixed holdings
Share exchanges
Spouses and civil partners
Qualifying trading companies
Company in administration, meaning
Control and independence requirement
Corresponding bonus shares
Exchange of shares for shares in another company
Excluded activities
Gross assets requirement
Interpretation
Leasing ships, excluded activities
Meaning
Power to amend requirements by Treasury order
Property managing subsidiaries requirement
Provision of services or facilities for another business, excluded activities
Qualifying subsidiaries requirement
Qualifying subsidiaries, meaning
Royalties and licence receipts, excluded activities
Substitution of new shares for old shares
Time of issue of corresponding bonus shares
Trading requirement
Unquoted status requirement
Wholesale and retail distribution, excluded activities
Qualifying trading companies (EIS relief not attributable)
Administration or receivership, ceasing to meet trading requirement
Control and independence requirement
Deemed time of issue of shares
Disposals of new shares
Exchange of shares for shares in another company
Generally
Gross assets requirement
Interpretations
Power to amend requirements
Property managing subsidiaries requirement
Qualifying subsidiaries requirement
Subscriptions for shares
Substitution of new shares for old shares
Time of issue of shares
Trading requirement
Unquoted status requirement
Qualifying trading company
Control and independence requirement
Earlier years' rules
Excluded company
General rules
Generally
Gross assets requirement
Investment company
Other requirements
Post-5 April 1998
Pre-6 April 1998
Property managing subsidiaries requirement
Qualifying subsidiaries requirement
Terms and requirements, meaning of
Trading company, meaning
Trading requirement
UK business requirement
Unquoted status requirement
Relief against income
Share exchanges
Specified disposals
Spouses and civil partners
Subscription for shares
Substantial shareholdings exemption
Unlisted shares in trading companies
Cap on tax relief introduced by Finance Act 2013
Claims and interactions
Claims for relief
Conditions for relief
Exchanges and reconstructions
Generally
How the relief works
Legislation
Qualifying shares
Value shifting and limits on relief