Updated: Rates, allowances and duties have been updated for the tax year 2015 to 2016.

This guide explains share reorganisations involving shares held by individuals, personal representatives and trustees. It includes Capital Gains Tax rules for share reorganisations, share reorganisations involving different classes of share, and rules for stock dividends, demergers, and takeovers if the company making the takeover issues shares and/or securities.

https://www.gov.uk/government/publications/share-reorganisations-company-takeovers-and-capital-gains-tax-hs285-self-assessment-helpsheet