D6.244 Stock Dividends—Non-Corporate Recipient—Charge To Capital Gains Tax

Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.2 Reorganisation of share capital /Issue of share capital / D6.244 Stock dividends—non-corporate recipient—charge to capital gains tax

Commentary

Corporate tax

For capital gains purposes, a stock dividend is deemed to be acquired for a consideration equal to the cash alternative (before grossing-up); D6.243¹.

The new

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E5.607 Corporate members

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B2.218 Surplus business accommodation

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