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Share warrants

Different types of share warrants.

Published 29 May 2025

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 and are unsure of the tax consequences, you should contact us or a registered tax adviser.

Continue to: Off-market share buy-backs

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QC104534