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18 December 2007
HMRC have accepted the following securities as having negligible value during November 2007 for the purposes of a claim under TCGA 1992, s 24(2)
HMRC have accepted the following securities as having negligible value during November 2007 for the purposes of a claim under TCGA 1992, s 24(2).
Company Security Effective date
Gaskell plc ord 5p 22 November 2007
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.
