CFM55000 - Derivative contracts: chargeable gains on derivatives

CFM55010

Chargeable gains on derivatives: summary

CFM55020

Chargeable gains on derivatives: overview

CFM55030

Chargeable gains on derivatives: chargeable gains basis (S641)

CFM55040

Chargeable gains on derivatives: carry back of losses

CFM55050

Chargeable gains on derivatives: carry back of losses: computation

CFM55060

Chargeable gains on derivatives: S641 treatment: examples

CFM55070

Chargeable gains on derivatives: carry back of losses: examples

CFM55080

Chargeable gains on derivatives: land or tangible moveable property (S643)

CFM55090

Chargeable gains on derivatives: land or tangible moveable property: example

CFM55100

Chargeable gains on derivatives: property based total return swaps (S650)

CFM55110

Chargeable gains on derivatives: property based total return swaps: tax treatment

CFM55120

Chargeable gains on derivatives: property based total return swaps: example

CFM55130

Chargeable gains on derivatives: treatment of shares acquired under non-embedded derivatives (S667 & S668)