00145324_Practical_Law___Topic__Title
[0] 16 [Resource type] Practice notes [Date] 05-Apr-2008 [Title] 
Share sales: pre 6 April 2008 CGT position and planning This practice note sets out the tax treatment of disposals of shares by individuals before 6 April 2008 and outlines some of the tax planning which took place before changes to the capital gains tax rules took effect on 6 April 2008. It also covers loan notes and earn-outs issued before 6 April 2008 in consideration for the sale of shares. We have retained this material as it may be useful when completing tax returns for periods to 5 April 2008 and dealing with HMRC enquiries relating to those periods.
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