HMRC have accepted the following securities as having negligible value during April 2010 for the purposes of a claim under TCGA 1992 s 24(2).
Company | Security | Effective date |
Erinaceous Group plc | Ords 0.5p | 23.3.2010 |
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...
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