CFM13094 - Taxing loan relationships: underlying subject matter: contents

Contents

CFM13096Underlying subject matter: introduction
CFM13098Underlying subject matter: futures and options
CFM13098aUnderlying subject matter: futures and options - examples
CFM13100Underlying subject matter: contracts for differences
CFM13100aUnderlying subject matter: CFD examples
CFM13100bUnderlying subject matter: variable date payment
CFM13102Underlying subject matter: income streams
CFM13104Underlying subject matter: shares
CFM13104aUnderlying subject matter: equity derivative examples
CFM13106Underlying subject matter: “quasi equity” derivatives
CFM13108Underlying subject matter: position after 16 March 2005
CFM13110Underlying subject matter: equity derivatives - exclusions
CFM13112Underlying subject matter: “hedging relationship”
CFM13112aUnderlying subject matter: hedging relationship - example
CFM13114Underlying subject matter: land and chattels
CFM13116Underlying subject matter: intangible fixed assets
CFM13118Underlying subject matter: splitting contracts
CFM13118aUnderlying subject matter: detail of Para 46 and 47
CFM13118bUnderlying subject matter: Para 46 example
CFM13120Underlying subject matter: “subordinate or small”
CFM13122Underlying subject matter: “qualified exclusions”
CFM13124Underlying subject matter: Para 4A
CFM13124aUnderlying subject matter: Para 4A examples
CFM13126Underlying subject matter: Paras 4B and 4C
CFM13126aUnderlying subject matter: Paras 4B and 4C - examples