CGT on share dividends

[rozinante]

Hi,

would appreciate if anyone can give information re the following questions:

1) can the cost of share scrip dividends purchased before 2003 be indexed with reference to the
Inflation/Indexation Multiplier Table supplied by the Revenue Commissioners ?

2) when did the facility of "Bed & Breakfast" of shares stop
and can B & B carried out before that date still be used to calculate
the current cost of shares?

3) What is the current amount of Personal Exemption allowed for husband and wife and
is there any list of changes to this amount going back to 1988?


Thank you,

Rozinante.

 

[rozinante]

re question one

Hi,

answering my own question.

(The first time I phoned the Revenue Commissioners I couldn't get an answer.)

I phoned again today and am advised that the cost of shares received in lieu of cash dividends is subject to indexation in the years when indexation applied; indexation ceased in year ended 31-12-2003.

Rozinante.