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Shares

CGT events affecting shares and units
You may have to pay tax on any capital gain you make on shares or units when a CGT event happens, such as when you sell them or even when you dispose of them involuntarily such as where a company in which you hold shares is taken over by or merges with another company.
Children's share investments
Information about who is responsible for paying tax on dividends received from share investments made by or on behalf of children.
Debt and equity tests
The New Business Tax System (Debt and Equity) Act 2001 determines what is equity in a company and what is debt in an entity for tax purposes.
Investing in shares
Dividends (income from shares) are considered income for tax purposes. You can claim deductions for costs related to the dividend income, such as management fees and interest on money you borrowed to buy the shares.
Shares - helping you to avoid common mistakes
This page contains information to help you avoid common mistakes when claiming deductions and declaring income for your shares.