4DS - Anything but Charting, page-2550

If there was a TO, then it would most likely be a cash offer, its a lot easier. Any CGT liability would be calculated based on the date of the transaction, so if you held less than 12 months you would not receive the 50% discount.

If on the other hand there was a script offer, then your CGT liability would be due when you sold any shares in the new company. The 12 month holding would be based on your original purchase data.

A part cash/part script offer would be a combination of both.

I am not a tax expert, so if you are concerned then you should see a qualified CPA or Tax lawyer.