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CG53400P | Shares and securities: securities: debts: contents

From HM Revenue & Customs · Capital Gains Manual

Contents55 entries

  1. CG53400Shares and securities: debts: what is a debt?
  2. CG53405Securities: debts: capital gains treatment of debts
  3. CG53406Securities: debts: CG treatment of debts: - gilt-edged securities
  4. CG53407Securities: debts: CG treatment of debts: security: QCBs
  5. CG53408Securities: debts: CG treatment of debts: - other debts
  6. CG53410Securities: debts: layout of instructions
  7. CG53420Securities: debts: definition of debt on a security
  8. CG53422Debt on a security: Tax Case guidance
  9. CG53423Debt on a security: W T Ramsay Ltd v CIR
  10. CG53424Debt on a security: House of Lords decision: marketability
  11. CG53425Shares and securities: debts: debt on a security: essential characteristics of
  12. CG53431Debt on security: when conditions satisfied
  13. CG53433Debt on security: exchange gains
  14. CG53434Debt on security: documentation
  15. CG53435Debt on security: loan stock or similar security
  16. CG53436Debt on security: loan accounts
  17. CG53440Debt on security: other debts deemed to be securities
  18. CG53441Other debts deemed to be securities: debts acquired on share exchanges
  19. CG53444Other debts deemed to be securities: loan relationships of companies
  20. CG53446Other debts deemed to be securities: excluded indexed securities
  21. CG53450Debt on security: debts on a security: general
  22. CG53451Debts which are debts on a security: losses: disposals: connected persons
  23. CG53470Debts which are not debts on a security: introduction
  24. CG53471Debts which are not debts on a security: original creditor
  25. CG53473Debts not debts on a security: foreign currency bank accounts
  26. CG53480Debts not debts on a security: subsequent creditor
  27. CG53485Debts not debts on a security: settled property when created
  28. CG53490Securities: debts: general points: situation of the debt
  29. CG53495Securities: debts: general points: bundle of rights
  30. CG53500Securities: debts: general points: payments under guarantee
  31. CG53510Securities: debts: general points: satisfied by acquisition of property
  32. CG53511Debts: satisfied by acquisition of property: disposal by debtor
  33. CG53512Debts: debt satisfied by acquisition of property: disposal by creditor
  34. CG53513Debts: satisfied by acquisition of property: acquisition by creditor
  35. CG53514Debts: satisfied by acquisition of property: Section 251(3) adjustment
  36. CG53516Debts: satisfied by issuing shares or securities
  37. CG53516ADebts: satisfied by issuing shares or securities: share reorganisations
  38. CG53517Debts: satisfied by issuing shares or securities: conversion of securities
  39. CG53518Debts: satisfied by issuing shares or securities: share exchanges
  40. CG53530Securities: debts: company purchase of own debentures
  41. CG53535Securities: debts: substitution of debtor
  42. CG53401Securities: debts: what is a debt: secured debts
  43. CG53402Securities: debts: what is a debt: documentation
  44. CG53403Securities: debts: introduction: what is a debt?
  45. CG53426Debt on a security: essential characteristics of: held as an investment
  46. CG53427Debt on a security: essential characteristics of: sold at a profit
  47. CG53428Debt on a security: essential characteristics of: structure of permanence
  48. CG53429Debt on security: essential characteristics of: repayment at short notice
  49. CG53430Debt on security: essential characteristics of: events of default
  50. CG53432Debt on security: when conditions satisfied: changes in terms
  51. CG53442Other debts deemed to be securities: debts acquired on share exchanges
  52. CG53445Other debts deemed to be securities: loan relationships of companies
  53. CG53472Debts which are not debts on a security: original creditor: losses
  54. CG53481Debts not debts on a security: subsequent creditor: losses
  55. CG53482Debts not debts on a security: subsequent creditor: companies