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Where Taxpayers and Advisers Meet

CGT on equity rollover

Joined:Thu Jun 11, 2020 9:16 pm
CGT on equity rollover

Postby Jse@23 » Sun May 09, 2021 7:40 am

I own some ordinary shares in the company I work for and some EMI options. It will probably be acquired this year and the ability to rollover shares into the new company may be an option/requirement.

As I understand it you would normally defer your CGT to maximize your buying potential but if the CGT rate used is the one when the next event occurs then I need to consider today's Vs the future CGT rate.

EMI: 10% today. Would become ordinary shares in the new world so I guess I should realise gain now?

Ordinary shares: pre Covid I guess everyone would have said defer the gain?! But with CGT rates likely to increase (double?!) in the near future it's not so clear.

Do I have the basics correct?
Is there a way to realise the gain now but defer payment? Or is there a way to pin the gain at today's rates?

Thank you for the help.

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