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Negligible values
HMRC have accepted the following security as having negligible value during November 2006 for the purposes of a claim under TCGA 1992, s 24(2).
Negligible values
HMRC have accepted the following security as having negligible value during November 2006 for the purposes of a claim under TCGA 1992, s 24(2).
Where the value of shares has become negligible, an allowable loss may be established by the owner claiming that they are treated as being sold and reacquired, either on the date of the claim or at a specified time within the two tax years prior to the date of claim.
See www.hmrc.gov.uk/cgt/negvalist.htm for the full list of negligible value securities.HMRC have accepted the following security as having negligible value during November 2006 for the purposes of a claim under TCGA 1992, s 24(2).
|
Company |
Security |
Effective date |
|
Govett European Enhanced Inv Trust plc |
1p ords |
31.8.05 |
|
Govett European Technology & Income Trust plc |
ords |
31.8.05 |
