I have questions relating to the CGT treatment of a corporate restructuring under which the only option was to receive a slightly smaller number of new shares (37 new for every 40 existing) and cash (62p per share). There was also a small fractional entitlement. (1) Should the cash proceeds from this restructuring be declared as income? (2) Or should the cash proceeds be included as a gain when any gain is calculated when the shares are sold at a later date? Thank you