"so why should anyone who has already accepted be open to CGT"...

"so why should anyone who has already accepted be open to CGT" ..... it's the law & in law, ignorance is not a defence.

"you are stating that it is everyones fault for accepting offer" ...... The shareholders who accepted did so for their own reasons but presumably out of self interest. They chose with free will to be in the position they are in .... if there is 'blame' to be attributed, why seek to put it on other shareholders who simply chose a different option?


"i am not happy about it, but accepted due to the inevitable situation we are in" ..... what inevitable situation? You had the choice to accept & hope that 80% of other shareholders would also accept or wait & see how the cards fell? Seems to me anyone who accepted, other than to sell their new PDN shares at an arbitrage profit, did so without considering all the possible outcomes.


"now because the offer is not been taken up both SMM and PDN are now suffering greatly. im sure the people still holding onto SMM are not happy it has dropped more than $1 since offer began!" ..... I think you'll find that SMM shares were trading at $4 the day before the PDN offer, so even today's close represents a 25% gain. Whereas PDN shares closed @ $10.30 the day before the offer was announced, which is 20% higher than today's close.
Clearly it is the PDN shareholders who should be agrieved.