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CFM55000 | Derivative contracts: chargeable gains on derivatives: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents13 entries

  1. CFM55010Derivative contracts: chargeable gains on derivatives: summary
  2. CFM55020Derivative contracts: chargeable gains on derivatives: overview
  3. CFM55030Derivative contracts: chargeable gains on derivatives: chargeable gains basis (S641)
  4. CFM55040Derivative contracts: chargeable gains on derivatives: carry back of losses
  5. CFM55050Derivative contracts: chargeable gains on derivatives: carry back of losses: computation
  6. CFM55060Derivative contracts: chargeable gains on derivates: S641 treatment: examples
  7. CFM55070Derivative contracts: chargeable gains on derivatives: carry back of losses: examples
  8. CFM55080Derivative contracts: chargeable gains on derivatives: land or tangible moveable property (S643)
  9. CFM55090Derivative contracts: chargeable gains on derivatives: land or tangible moveable property: example
  10. CFM55100Derivative contracts: chargeable gains on derivatives: property based total return swaps (S650)
  11. CFM55110Derivative contracts: chargeable gains on derivatives: property based total return swaps: tax treatment
  12. CFM55120Derivative contracts: chargeable gains on derivatives: property based total return swaps: example
  13. CFM55130Derivative contracts: chargeable gains on derivatives: treatment of shares acquired under non-embedded derivatives (S667 & S668)