Capital loss carry forward

WinTogether

Hi, I have taken quite a loss on some shares. These distressed shares were effectively taken on by another company (it was deemed a merger). I still hold shares in the new company.

My question was, when does the capital loss get registered from a tax perspective? On the merger or when I actually decide to sell the shares of the new merger shares?

Ie when do I need to register this on my tax return so that I can use it to offset future gains I hopefully make!

eskbanker

CGT only comes into play when you dispose of the shares:

https://www.gov.uk/guidance/capital-gains-tax-share-reorganisation-takeover-or-merger