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Contents

Official guidance
Capital Gains Manual

CG53400P · Shares and securities: securities: debts

  • 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
  1. Shares and securities: securities: debts: contents
  2. Debt on security: loan accounts

CG53436 | Debt on security: loan accounts

From HM Revenue & Customs · Capital Gains Manual

Debt on loan account, for example between associated companies, may well not amount to the debt on a security. See CTM51220 for the treatment of inter-company loan accounts under the loan relationships regimes.

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