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Official guidance
Corporate Finance Manual

CFM55200 · Derivative contracts: holders of convertible or share-linked securities

  • CFM55210 · Convertible securities: introduction
  • CFM55215 · Convertible securities: accounting treatment
  • CFM55220 · Holders of convertible or share-linked securities: conditions for CTA09/S645 to apply
  • CFM55230 · Holders of convertible or share-linked securities: tax consequences where CTA09/S645 applies
  • CFM55240 · Holders of convertible or share-linked securities: pre 1 January 2005 convertibles
  • CFM55250 · Holders of convertible or share-linked securities: convertibles where CTA09/S645 does not apply
  • CFM55260 · Holders of convertible or share-linked securities: embedded derivatives which are options: example
  • CFM55270 · Holders of convertible or share-linked securities: conversion of securities: example
  • CFM55280 · Holders of convertible or share-linked securities: events treated as disposal of security: examples
  • CFM55290 · Holders of convertible or share-linked securities: share-linked securities
  • CFM55300 · Holders of convertible or share-linked securities: 'exactly tracking' CFDs: examples
  • CFM55310 · Holders of convertible or share-linked securities: tax treatment of share-linked securities: example
  1. Derivative contracts: contents
  2. Derivative contracts: holders of convertible or share-linked securities: contents

CFM55200 | Derivative contracts: holders of convertible or share-linked securities: contents

From HM Revenue & Customs · Corporate Finance Manual

Table of contents

Contents12 entries

  1. CFM55210Derivative contracts: holders of convertible or share-linked securities: convertible securities: introduction
  2. CFM55215Derivative contracts: holders of convertible or share-linked securities: convertible securities: accounting treatment
  3. CFM55220Holders of convertible or share-linked securities: conditions for CTA09/S645 to apply
  4. CFM55230Holders of convertible or share-linked securities: tax consequences where CTA09/S645 applies
  5. CFM55240Holders of convertible or share-linked securities: pre 1 January 2005 convertibles
  6. CFM55250Holders of convertible or share-linked securities: convertibles where CTA09/S645 does not apply
  7. CFM55260Holders of convertible or share-linked securities: embedded derivatives which are options: example
  8. CFM55270Holders of convertible or share-linked securities: conversion of securities: example
  9. CFM55280Holders of convertible or share-linked securities: events treated as disposal of security: examples
  10. CFM55290Holders of convertible or share-linked securities: share-linked securities
  11. CFM55300Holders of convertible or share-linked securities: 'exactly tracking' CFDs: examples
  12. CFM55310Holders of convertible or share-linked securities: tax treatment of share-linked securities: example
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