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CG12300P | Introduction and computation: chargeable assets: options: contents

From HM Revenue & Customs · Capital Gains Manual

Contents24 entries

  1. CG12301Options: put option or call option
  2. CG12310Options: taxation
  3. CG12311Options: taxation: option to enter into non-sale transaction and options to both buy and sell
  4. CG12312Options: grant of an option
  5. CG12313Options: exercise of an option: grantor of the option
  6. CG12314Options: exercise of an option: person exercising the option
  7. CG12315Options: exercise of an option: indexation allowance
  8. CG12317Options: exercise of an option: consequential adjustments
  9. CG12320Options: cash-settled options
  10. CG12321Options: cash-settled options: treatment of grantor
  11. CG12322Options: cash-settled options: treatment of person exercising the option
  12. CG12330Options: wasting assets: disposals
  13. CG12340Options: abandonment of an option
  14. CG12350Options: example: call option
  15. CG12351Options: example: put option
  16. CG12360Options: abandonment: assets to be used for trade purposes
  17. CG12370Options: only or main residence
  18. CG12380Options: option granted to connected person: loss on disposal
  19. CG12390Options: forfeited deposit of purchase money
  20. CG12395Options: market value rule
  21. CG12396Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003
  22. CG12397Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003
  23. CG12398Options: market value rule: examples: employment-related share options
  24. CG12399Options: market value rule: examples: options other than employment-related share options