If you purchased shares in a company that has gone into liquidation, see the Guide to capital gains tax 2013for information on how to calculate your CGT.
If you purchased shares in a company that has been taken over or merged with another company, see the Personal investors guide to capital gains tax 2013for information on how to calculate your CGT.
If you have received new shares under a demerger that happened on or after 1 July 2002 you may be eligible to choose demerger rollover relief; see the Guide to capital gains tax 2013.