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Home / Simons-Taxes / Personal and employment tax / Part E3 Reliefs for investors / Division E3.7 Share loss relief

Division E3.7 Share loss relief

Personal and employment tax

Division E3.7 Share loss relief

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E3.701 Share loss relief鈥攐verview

E3.701A How share loss relief operates

E3.702 Qualifying shares for share loss relief

E3.704 Qualifying trading companies鈥攕hares issued on or after 6 April 1998

E3.706 Qualifying trading companies鈥攕hares issued before 6 April 1998

E3.708 Share loss relief鈥攄isposals from mixed holdings

E3.708A Limits on amount of share loss relief

E3.709 Share loss relief鈥攕hare exchanges and company reorganisations

E3.709A Destinations for rewritten material

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