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In order to claim a capital loss, a CGT event needs to be triggered in relation to the shares in the company. If a CGT event has not been triggered then it would not be possible to claim a capital loss.
The fact that the company has been placed into receivership or has been delisted does not necessarily mean that a CGT event has been triggered.
The CGT events that could potentially apply here are:
1. CGT event A1: Disposal of a CGT asset - occurs if you dispose of a CGT asset. If you have disposed of shares in a company then this event would generally be triggered.
2. CGT event C2: Cancellation, surrender and similar - occurs if the CGT asset ends by cancellation, surrender, redemption, release, discharge, satisfaction, abandonment, surrender, or forfeiture of an intangible CGT. This event would normally be triggered when shares in a company are cancelled or bought back by the company when it is wound up.
3. CGT event G3: Liquidator or administrator declares shares or financial instruments worthless - happens if you own a share in a company and its liquidator or administrator declares in writing that they have reasonable grounds to believe (as at the time of the declaration) there is no likelihood that the shareholders or debtors of the company will receive any further distribution in the course of winding up the company.
If you still own shares in the company and have not received a written declaration from a liquidator and administrator to say that the shares are worthless then no CGT event is likely to have been triggered as yet. |
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