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Taxopedia  ›  S  ›  Shares
S · Glossary

Shares

Units of ownership in a company — gains taxed as CGT, dividends as dividend income.

Shares are units of ownership in a company. Gains on disposal are subject to CGT (Section 104 pooling for share matching). Dividends taxed under the dividend regime (£500 allowance, then 8.75/33.75/39.35%).

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