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CG55400P | Shares and securities: quoted options to subscribe for shares, traded and financial options: contents

From HM Revenue & Customs · Capital Gains Manual

Contents33 entries

  1. CG55400Quoted options to subscribe for shares, traded and financial options: introduction
  2. CG55402Quoted options to subscribe for shares, traded and financial options: income or CG
  3. CG55415Quoted options to subscribe for shares, traded and financial options: losses
  4. CG55416Quoted options to subscribe for shares, traded and financial options: not wasting assets
  5. CG55431Quoted options to subscribe for shares: definition
  6. CG55433Quoted options to subscribe for shares: acquisition cost: detachable warrants
  7. CG55445Quoted options to subscribe for shares: position of purchaser
  8. CG55455Quoted options to subscribe for shares: treatment of company: grant of option
  9. CG55456Quoted options to subscribe for shares: treatment of company: detachable warrants
  10. CG55458Quoted options to subscribe for shares: position of company if warrants are exercised
  11. CG55465Quoted options to subscribe for shares: issue of warrants by person other than co: overseas bank
  12. CG55477Quoted options to subscribe for shares: bonus issue of share warrants
  13. CG55485Quoted options to subscribe for shares: issue with share reorganisation
  14. CG55490Quoted options to subscribe for shares: issue with share reorganisation: example
  15. CG55512Traded options: definition
  16. CG55513Traded options: LIFFE
  17. CG55514Traded options: LIFFE: standard form
  18. CG55518Traded options: LIFFE: standard form: American style and European style contracts
  19. CG55520Traded options: LIFFE: standard form: premium paid
  20. CG55523Traded options: LIFFE: Grant of option: premium received
  21. CG55525Traded options: LIFFE: purchaser of option: closing sales
  22. CG55526Traded options: LIFFE: purchaser of option: exercise of option
  23. CG55528Traded options: LIFFE: writer of option: closing out
  24. CG55535Traded options: tax treatment: a series
  25. CG55536Traded options: tax treatment: summary
  26. CG55545Traded options: tax treatment: grantor of option: option closed out
  27. CG55566Financial options: definition
  28. CG55570Financial options: min-max contracts
  29. CG55571Financial options: over-the-counter options
  30. CG55580Financial options: Stock exchange traditional options
  31. CG55582Financial options: Stock exchange traditional options: traded options
  32. CG55590Financial options: tax treatment of grantor
  33. CG55600Financial options: tax treatment of grantee