CFM13000 - Taxing derivative contracts: introduction
Contents
This guidance describes the post-FA2002 taxation of loan relationships, derivative contracts and forex
| CFM13001+ | Introduction |
| CFM13050+ | Scope |
| CFM13078+ | Accounting test |
| CFM13094+ | Underlying subject matter |
| CFM13130+ | Qualified exclusions |
| CFM13150+ | Basic tax rules pre FA2004 |
| CFM13250+ | Basic tax rules post FA2004 |
| CFM13270+ | Hedging |
| CFM13500+ | Bringing amounts into account |
| CFM13530+ | Special types of contract |
| CFM13600+ | Miscellaneous Special rules |
| CFM13630 | Transfers within groups |
| CFM13660 | Anti-avoidance provisions |
| CFM13700+ | Transitional rules |
