4DS - Anything but charting, page-7

Can anyone throw oit a few potential tax implication scenarios if script is offered instead of cash.

i was wondering if the issued shares are multiple of the buy price then do we have to pay tax immediately or could we defer until we sell the WD shares?

Also, would the 12 month CGT discount date be reset to the date when WD shares were issued or is the relevant date when we bought the 4DS shares?

Not trying to get ahead of ourselves here but it is good to have an idea of what I might need to do after the long wait. On the flipside, I already know how to file a loss