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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2026 - See all updates

CG58000P - Shares and securities: particular types of transaction: deferred consideration: shares and securities: contents

  1. CG58000
    Deferred consideration: shares and securities: introduction
  2. CG58005
    Deferred consideration: shares and securities: TCGA92/S138A: conditions and effect
  3. CG58010
    Deferred consideration: shares and securities: earn-out rights
  4. CG58015
    Deferred consideration: shares and securities: ascertainable/unascertainable
  5. CG58020
    Deferred consideration: shares and securities: TCGA92/S138A elections
  6. CG58025
    Deferred consideration: shares and securities: variation of sale agreement
  7. CG58030
    Deferred consideration: shares/securities: rights partially qualify
  8. CG58035
    Deferred consideration: shares and securities: right to receive QCBs
  9. CG58040
    Deferred consideration: shares and securities: later payments cash only
  10. CG58045
    Deferred consideration: shares and securities: no deferred consideration
  11. CG58050
    Deferred consideration: shares and securities: what to consider
  12. CG58055
    Deferred consideration: shares and securities: example
  13. CG58060
    Deferred consideration: shares and securities: example
  14. CG58065
    Deferred consideration: shares and securities: example
  15. CG58070
    Deferred consideration: shares and securities: example
  16. CG58075
    Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
  17. CG58080
    Deferred consideration: shares and securities: example
  18. CG58085
    Deferred consideration: shares and securities: example
  19. CG58090
    Deferred consideration: shares and securities: example
  20. CG58095
    Deferred consideration: shares and securities: example