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Negligible values

17 March 2009
Issue: 4198 / Categories: News
Premier UK Dual Return Trust plc

HMRC have accepted the following securities as having negligible value during January 2009 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 the HMRC website for the full list of negligible value securities.

 

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Company Security Effective date
Premier UK Dual Return Trust plc

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