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Contents

Official guidance

Capital Gains Manual

CG53400P · Shares and securities: securities: debts

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CG53400 · Shares and securities: debts: what is a debt?
CG53405 · Securities: debts: capital gains treatment of debts
CG53406 · Securities: debts: CG treatment of debts: - gilt-edged securities
CG53407 · Securities: debts: CG treatment of debts: security: QCBs
CG53408 · Securities: debts: CG treatment of debts: - other debts
CG53410 · Securities: debts: layout of instructions
CG53420 · Securities: debts: definition of debt on a security
CG53422 · Debt on a security: Tax Case guidance
CG53423 · Debt on a security: W T Ramsay Ltd v CIR
CG53424 · Debt on a security: House of Lords decision: marketability
CG53425 · Shares and securities: debts: debt on a security: essential characteristics of
CG53431 · Debt on security: when conditions satisfied
CG53433 · Debt on security: exchange gains
CG53434 · Debt on security: documentation
CG53435 · Debt on security: loan stock or similar security
CG53436 · Debt on security: loan accounts
CG53440 · Debt on security: other debts deemed to be securities
CG53441 · Other debts deemed to be securities: debts acquired on share exchanges
CG53444 · Other debts deemed to be securities: loan relationships of companies
CG53446 · Other debts deemed to be securities: excluded indexed securities
CG53450 · Debt on security: debts on a security: general
CG53451 · Debts which are debts on a security: losses: disposals: connected persons
CG53470 · Debts which are not debts on a security: introduction
CG53471 · Debts which are not debts on a security: original creditor
CG53473 · Debts not debts on a security: foreign currency bank accounts
CG53480 · Debts not debts on a security: subsequent creditor
CG53485 · Debts not debts on a security: settled property when created
CG53490 · Securities: debts: general points: situation of the debt
CG53495 · Securities: debts: general points: bundle of rights
CG53500 · Securities: debts: general points: payments under guarantee
CG53510 · Securities: debts: general points: satisfied by acquisition of property
CG53511 · Debts: satisfied by acquisition of property: disposal by debtor
CG53512 · Debts: debt satisfied by acquisition of property: disposal by creditor
CG53513 · Debts: satisfied by acquisition of property: acquisition by creditor
CG53514 · Debts: satisfied by acquisition of property: Section 251(3) adjustment
CG53516 · Debts: satisfied by issuing shares or securities
CG53516A · Debts: satisfied by issuing shares or securities: share reorganisations
CG53517 · Debts: satisfied by issuing shares or securities: conversion of securities
CG53518 · Debts: satisfied by issuing shares or securities: share exchanges
CG53530 · Securities: debts: company purchase of own debentures
CG53535 · Securities: debts: substitution of debtor
CG53401 · Securities: debts: what is a debt: secured debts
CG53402 · Securities: debts: what is a debt: documentation
CG53403 · Securities: debts: introduction: what is a debt?
CG53426 · Debt on a security: essential characteristics of: held as an investment
CG53427 · Debt on a security: essential characteristics of: sold at a profit
CG53428 · Debt on a security: essential characteristics of: structure of permanence
CG53429 · Debt on security: essential characteristics of: repayment at short notice
CG53430 · Debt on security: essential characteristics of: events of default
CG53432 · Debt on security: when conditions satisfied: changes in terms
CG53442 · Other debts deemed to be securities: debts acquired on share exchanges
CG53445 · Other debts deemed to be securities: loan relationships of companies
CG53472 · Debts which are not debts on a security: original creditor: losses
CG53481 · Debts not debts on a security: subsequent creditor: losses
CG53482 · Debts not debts on a security: subsequent creditor: companies

Capital Gains Manual
Shares and securities: securities: debts: contents

CG53428 | Debt on a security: essential characteristics of: structure of permanence

From HM Revenue & Customs · Capital Gains Manual

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