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Contents

Official guidance
Capital Gains Manual

CG56000P · Shares and Securities: Futures

  • CG56000 · Futures: what is a future?
  • CG56004 · Futures: income or CG: CG treatment
  • CG56021 · Futures: scope of legislation: commodity/financial future defined
  • CG56027 · Futures: scope of legislation: commodity/financial over the counter futures
  • CG56060 · Futures: market practices: margin payments
  • CG56063 · Futures: market practices: contracts closed out before maturity
  • CG56079 · Futures: closed out before maturity: CG treatment
  • CG56081 · Futures: contracts not closed out
  • CG56084 · Futures: settled by payment: CG treatment
  • CG56088 · Futures: settled by delivery: date of contract
  • CG56090 · Futures: gilt-edged securities and qualifying corporate bonds
  • CG56091 · Futures: not wasting assets
  • CG56100 · Futures: financial futures: contracts for differences
  • CG56101 · Futures: financial futures: contracts for differences: example
  • CG56105 · Futures: financial futures: financial spread betting
  • CG56120 · List of recognised futures exchanges
  • CG56200 · Artificial transactions in futures/options
  • CG56205 · Share and securities: Futures: artificial transactions in futures/options: consequential adjustments
  1. Shares and Securities: Futures: contents
  2. Futures: gilt-edged securities and qualifying corporate bonds

CG56090 | Futures: gilt-edged securities and qualifying corporate bonds

From HM Revenue & Customs · Capital Gains Manual

Gains arising on the disposal of a futures contract to acquire or dispose of gilt-edged securities or qualifying corporate bonds are exempt, TCGA92/S115.

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