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SAIM7000 | Artificial transactions in futures and options: overview and contents (this guidance applies to disposals of futures and options before 6 April 2013)

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the taxation of derivative contracts held by individuals and trusts to generate an interest-like return. It covers disposals of futures and options before 6 April 2013.

Contents

Contents14 entries

  1. SAIM7010Artificial transactions in futures and options: introduction (this guidance applies to disposals of futures and options before 6 April 2013)
  2. SAIM7020Artificial transactions in futures and options: outline of the legislation (this guidance applies to disposals of futures and options before 6 April 2013)
  3. SAIM7030Artificial transactions in futures and options: example (this guidance applies to disposals of futures and options before 6 April 2013)
  4. SAIM7040Artificial transactions in futures and options: meaning of future or option (this guidance applies to disposals of futures and options before 6 April 2013)
  5. SAIM7050Artificial transactions in futures and options: when do disposals involve ‘guaranteed returns’? (this guidance applies to disposals of futures and options before 6 April 2013)
  6. SAIM7060Artificial transactions in futures and options: what is a ‘guaranteed return’? (this guidance applies to disposals of futures and options before 6 April 2013)
  7. SAIM7070Artificial transactions in futures and options: the return from ‘one or more disposals’ (this guidance applies to disposals of futures and options before 6 April 2013)
  8. SAIM7080Artificial transactions in futures and options: when do disposals occur? (this guidance applies to disposals of futures and options before 6 April 2013)
  9. SAIM7090Artificial transactions in futures and options: timing rules for options (this guidance applies to disposals of futures and options before 6 April 2013)
  10. SAIM7100Artificial transactions in futures and options: deemed disposals where futures run to delivery or options are exercised (this guidance applies to disposals of futures and options before 6 April 2013)
  11. SAIM7110Artificial transactions in futures and options: deemed disposals where futures run to delivery or options are exercised: example (this guidance applies to disposals of futures and options before 6 April 2013)
  12. SAIM7120Artificial transactions in futures and options: losses (this guidance applies to disposals of futures and options before 6 April 2013)
  13. SAIM7130Artificial transactions in futures and options: trustees (this guidance applies to disposals of futures and options before 6 April 2013)
  14. SAIM7140Artificial transactions in futures and options: transfer of assets abroad (this guidance applies to disposals of futures and options before 6 April 2013)