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Liquidation, takeovers, mergers and demergers

Last updated 30 October 2016

If you purchased shares in a company that has gone into liquidation, for information on how to calculate your CGT, see the Guide to capital gains tax 2016.

If you purchased shares in a company that has been taken over or merged with another company, for information on how to calculate your CGT, see the Personal investors guide to capital gains tax 2016.

If you have received new shares under a demerger that happened on or after 1 July 2002 you may be eligible to choose demerger rollover relief; see the Guide to capital gains tax 2016.

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