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Liquidation, takeovers, mergers and demergers

What to do if you own shares in a company that goes into liquidation, has been taken over or merged with another.

Published 30 May 2026

If you purchase shares in a company that goes into liquidation, you may need to work out your capital gain or loss, see Guide to capital gains tax 2026.

If you purchase shares in a company that's taken over or merged with another company, see Personal investors guide to capital gains tax 2026.

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