Syllabus D3. Gains and losses on the disposal of shares and securities

Syllabus D3

Gains and losses on the disposal of shares and securities ^{3 / 6}

a) Outline the matching rules for individuals
i) same day
ii) next 30 days
iii) share pool.
b) Compute gains and losses on disposals by individuals.
c) Illustrate the impact of bonus and rights issues on shareholdings.
d) Identify exempt disposals
i) gilts
ii) qualifying corporate bonds (individuals only).