I have questions relating to the CGT treatment when company A takes over company B through a cash and share offer. Company A has provided information for CGT purposes on the market value of its shares on the date of the takeover. (1) I understand from HMRC guidance that CGT must be paid on the cash received as part of the takeover but should this be included in the financial year when the cash was received or should it be included when any overall gain is calculated when the shareholding in company A is sold years later? (2) Based on the information provided for CGT purposes by company A on its market value on the date of the takeover, am I correct in using that value to calculate the base cost of the shares in company A? Thank you