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Capital Gains Tax: share exchanges and reorganisations

This tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.

Last fetched 04 May 2026 · gov.uk

Documents

Capital Gains Tax — anti-avoidance for share exchanges and reorganisations Draft legislationapplication/pdf Draft legislation (accessible version)

At a glance

TypePolicy paper

First published26 Nov 2025

Last updated26 Nov 2025

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

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