How will the Return of Value be implemented for the Vodafone?
Please find the following information taken from the Vodafone website:
The Return of Value will be carried out through a B Share and C Share issue under the Scheme. This is a common method of returning value to shareholders and is intended to give shareholders in the UK, Ireland and certain other jurisdictions a choice as to the tax treatment they receive.
Shareholders can elect between receiving B Shares (the Capital Option), which will provide them with capital gains tax treatment or C Shares (the Income Option), which will provide them with income tax treatment
Click here to view more details around the Vodafone return of value.