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Information for shareholders

October 2019 Return of Capital – CGT Guide 

Following the completion of the D Share Scheme described in the circular to shareholders dated 6 September 2019 (available in the 2019 General Meeting section of the website) this is a guidance note in respect of the UK capital gains tax treatment for individual Ordinary Shareholders of the Return of Capital by way of D Share Scheme.  The guidance note is addressed to all shareholders, but is intended to provide UK tax guidance for the benefit of those individual Ordinary Shareholders who held Ordinary Shares at the record time for entitlement to D Shares pursuant to the D Share Scheme (i.e. 6.00 p.m. on 1 October 2019).
 
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