HMRC have accepted the following securities as having negligible value during May 2009 for the purposes of a claim under TCGA 1992 s 24(2).
Company | Security | Effective date |
Land of Leather Holdings plc | ord 10p | 12/01/2009 |
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...
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