Process of gifting shares

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Hi,

Please can someone explain to me the process of gifting a parent 40% shareholding in a company. e.g. A director of a Limited Company currently has 10 shares of £1. Are there any forms that need to be submitted, any specific bookkeeping that needs to be done, what implications there are of capital gains tax etc please?

Your help in this matter would be greatly appreciated.

Many thanks.
 

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