Shares held in ISA & SIPP - Company delisted, tax implications if they were to relist or sell

I was invested in a company which had a UK listing on the AIM market, where i held shares in this company in a Stocks & Shares ISA, a LISA and as part of a SIPP. The shares were all puchased under the tax wrappers for the ISAs and the SIPP. When the company delisted a couple of years ago the shares were moved out of the tax wrapper for the ISAs (which i understand is normal practice) by my stockbroker/the organisations where i hold my shares, i think they are still showing in the SIPP. The company I was invested in is still in existence and not registered on any stock markets around the world. I understand that we are still shareholders of the company but its just a lot more difficult to trade shares as they are not listed on a stock exchange. I'd like to understand the situation for 3 possible scenarios which could happen in 2024. 1. If the company was to relist on the UK stock exchange (most likely the AIM market), would the shares automatically be moved back into the ISAs and SIPP and therefore be back under the tax wrapper. Would there be any implications on the peronal allowances/threshold for the current year for the ISAs? 2. If the company were to sell up/be bought out by another company without relisting, would we be liable for any UK taxes on the proceeds/profits that we would receive as shareholders, as the shares were purchased originally under the tax wrappers of the ISA and SIPP? 3. If the company were to sell up/be bought out and we were given shares in the purchasing company, would these shares be listed in the ISA and SIPP, and still fall under the tax wrappers? Many thanks

Hi,

HMRC cannot comment on future events as legislation, and, or plans may change.

Thank you.

Could you comment on what the situation would be now under currently legislation?