CFM62260 - Foreign exchange: matching: bringing amounts back into account: contents
Contents
Bringing amounts back into account: introduction |
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Bringing amounts back into account: time at which gains or losses are recognised |
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Bringing amounts back into account: share disposals on or after 6 April 2010 |
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Bringing amounts back into account: share disposals before 6 April 2010 |
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Bringing amounts back into account: disposals of matched assets other than shares |
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Bringing amounts back into account: no gain/no loss disposals |
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Bringing amounts back into account: example of no gain/no loss transfer |
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Bringing amounts back into account: no gain/no loss disposals - transitional rule |
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Bringing amounts back into account: computing the ‘net gain’ or ‘net loss’ |
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Bringing amounts back into account: computation in a straightforward case |
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Bringing amounts back into account: priority order for matching |
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Bringing amounts back into account: examples of statutory order of matching |
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Bringing amounts back into account: examples of ‘just and reasonable’ approach |
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Bringing amounts back into account: shares exchanged for QCB |
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Bringing amounts back into account: regulation 9 example |
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Bringing amounts back into account: reorganisations of share capital |
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Bringing amounts back into account: regulation 11 example |
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Bringing amounts back into account: reorganisation of share capital following a no gain/no loss disposal |
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Bringing amounts back into account: regulation 12 example |
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Bringing amounts back into account: regulation 10 example |
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Bringing amounts back into account: disposals of loan assets |
