Share warrants

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Share warrants come in many different forms, for example, equity warrants, endowment warrants, portfolio warrants, capital plus warrants and instalment warrants.

The income tax and CGT consequences of holding, acquiring and disposing of these financial products can be quite complex.

If you have disposed of any of these products, you should contact us or a recognised tax adviser if you are unsure of the taxation consequences.