Hi, just wondering if anyone can help answer the question as to whether AV.B, BOI (ex Bristol & West), LLPC & D, NWBD and SBSB are classed as QCBs?
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Hi, just wondering if anyone can help answer the question as to whether AV.B, BOI (ex Bristol & West), LLPC & D, NWBD and SBSB are classed as QCBs?
No, they are all preference shares. Dividends received and capital gains/losses upon disposal are treated in exactly the same way as those from ordinary shares.
Francis
Thanks. BOI is the one I'm most "concerned" about (in a good way).
I have looked around, but can't find a list anywhere.
http://www.londonstockexchange.com/traders-and-brokers/security-types/retail-bonds/events/defining-a-bond/features-of-a-bond.pdf
http://www.hmrc.gov.uk/manuals/cgmanual/CG53700c.htm
http://uk.practicallaw.com/3-107-7092?service=finance
This company have the info, but subscription only: http://clients.interactivedata.com/web/vista/uk-Irish-cgt
I may ask Mark Taber, but will wait until (if ever) he's less busy.