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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.3 Corporate venturing scheme /Company restructuring and the corporate venturing scheme / D8.382 Rights issues etc and the corporate venturing scheme

D8.382 Rights issues etc and the corporate venturing scheme

Corporate tax

Rights issues

The rules in TCGA 1992, ss 127–130 (see D6.101–D6.103) do not apply¹ to a company reorganisation in which new shares or debentures are allotted to shareholders in the company in respect of, and in proportion to, their existing holdings (ie for reorganisations within TCGA 1992, s 126(2)(a) (eg rights issues), see D6.230) when:

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

I5.1122 More than one settlor (income tax and CGT)

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

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