| CFM16605 | “Hybrid”
securities: impact of new accounting standards |
| CFM16610 | “Hybrid”
securities: what is a “hybrid” security |
| CFM16615 | “Hybrid”
securities: the layout of the guidance |
| CFM16620 | “Hybrid”
securities: headline changes |
| CFM16625 | “Hybrid”
securities: accounting treatment of bifurcation |
| CFM16630 | “Hybrid”
securities: mechanics of bifurcation |
| CFM16630a | “Hybrid”
securities: example of bifurcation |
| CFM16635 | “Hybrid”
securities: alignment of the tax and accountancy rules |
| CFM16640 | “Hybrid”
securities: taxing the loan element |
| CFM16645 | “Hybrid”
securities: taxing the embedded derivative: overview |
| CFM16650 | “Hybrid”
securities: taxing the embedded derivative: summary of the
“paragraph 45 alphabet” |
| CFM16660 | Convertible and
exchangeable securities: taxing the holder |
| CFM16665 | Convertible and
exchangeable securities: taxing the holder: conditions for
chargeable gains treatment |
| CFM16670 | Convertible and
exchangeable securities: taxing the holder: conditions relating to
the shares: |
| CFM16675 | Convertible and
exchangeable securities: taxing the holder: example of chargeable
gains treatment |
| CFM16680 | Convertible and
exchangeable securities: taxing the holder: interaction with TCGA
1992 |
| CFM16685 | Convertible and
exchangeable securities: taxing the holder: interaction with TCGA
1992: conversion |
| CFM16686 | Convertible and
exchangeable securities: taxing the holder: interaction with TCGA
1992: cash settlement, exchange, or disposal |
| CFM16690 | Convertible and
exchangeable securities: taxing the issuer |
| CFM16695 | Convertible and
exchangeable securities: taxing the issuer: standard
convertible |
| CFM16695a | Convertible and
exchangeable securities: taxing the issuer: standard convertible:
example |
| CFM16700 | Convertible and
exchangeable securities: taxing the issuer: standard convertible:
exceptional cash out |
| CFM16700a | Convertible and
exchangeable securities: taxing the issuer: standard convertible:
exceptional cash out: example |
| CFM16705 | Convertible and
exchangeable securities: taxing the issuer: non-standard
convertible |
| CFM16710 | Convertible and
exchangeable securities: taxing the issuer: non-standard
convertible: chargeable gains treatment |
| CFM16710a | Convertible and
exchangeable securities: taxing the issuer: non-standard
convertible: chargeable gains treatment: option exercised and
shares delivered |
| CFM16710b | Convertible and
exchangeable securities: taxing the issuer: non-standard
convertible: chargeable gains treatment: option exercised but cash
settled |
| CFM16710c | Convertible and
exchangeable securities: taxing the issuer: non-standard
convertible: chargeable gains treatment: option lapses |
| CFM16720 | Convertible and
exchangeable securities: transitional rules: holders |
| CFM16725 | Convertible and
exchangeable securities: transitional rules: issuers |
| CFM16730 | Convertible and
exchangeable securities: transitional rules: issuers: Change of
Accounting Practice Regulations |
| CFM16750 | Share-linked securities:
taxing the holder |
| CFM16755 | Share-linked securities:
taxing the holder: conditions for chargeable gains treatment |
| CFM16760 | Share-linked securities:
taxing the holder: conditions for chargeable gains treatment:
meaning of “exactly tracking contract” |
| CFM16765 | Share-linked securities:
taxing the holder: conditions for chargeable gains treatment:
“exactly tracking contract”: examples |
| CFM16770 | Share-linked securities:
taxing the holder: example of chargeable gains treatment |
| CFM16775 | Share-linked securities:
taxing the holder: interaction with TCGA 1992 |
| CFM16780 | Share-linked securities:
taxing the issuer: chargeable gains treatment |
| CFM16785 | Share-linked securities:
taxing the issuer: conditions for chargeable gains treatment |
| CFM16790 | Share-linked securities:
taxing the issuer: conditions for chargeable gains treatment:
meaning of “exactly tracking contract” |
| CFM16795 | Share-linked securities:
taxing the issuer: conditions for chargeable gains treatment:
“exactly tracking contract”: examples |
| CFM16800 | Share-linked securities:
taxing the issuer: example of chargeable gains treatment |
| CFM16805 | Share-linked securities:
transitional rules: holders |
| CFM16810 | Share-linked securities:
transitional rules: issuers |
