TSEM3200 | Capital items that are income for tax purposes: contents
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Contents19 entries
- TSEM3201Capital items that are income for tax purposes: Introduction
- TSEM3205Capital items that are income for tax purposes: company buys its own shares
- TSEM3210Capital items that are income for tax purposes: UK life assurance gains
- TSEM3215Capital items that are income for tax purposes: UK life assurance gain trust office receives a chargeable event certificate
- TSEM3220Capital items that are income for tax purposes: foreign life assurance policy - gain chargeable on trustees
- TSEM3225Capital items that are income for tax purposes: discounted securities
- TSEM3230Capital items that are income for tax purposes: gilt strips
- TSEM3235Capital items that are income for tax purposes: futures and options
- TSEM3240Capital items that are income for tax purposes: foreign dividend coupons
- TSEM3245Capital items that are income for tax purposes: chargeable event gains in respect of Employee Share Ownership Trusts
- TSEM3250Capital items that are income for tax purposes: off shore income gain
- TSEM3255Capital items that are income for tax purposes: premiums treated as rent
- TSEM3260Capital items that are income for tax purposes: profit on sale of certificate of deposit
- TSEM3265Capital items that are income for tax purposes: gains on transactions in land
- TSEM3270Capital items that are income for tax purposes: Trust income: stock (scrip) dividend
- TSEM3275Capital items that are income for tax purposes: Trust income: enhanced stock (scrip) dividend
- TSEM3280Capital items that are income for tax purposes: Trust income and gains: loans written off ICTA88/S421
- TSEM3285Capital items that are income for tax purposes: Trust income and gains: - annuitant refunds tax
- TSEM3290Capital items that are income for tax purposes: Trustees: Capital Gains Tax