CG12300+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Chargeable assets
Options
| CG12300 | Options: definition |
| CG12301 | Options: put option or call option |
| CG12302 | Options: an option or something else? |
| CG12303 | Options: an option or something else? |
| CG12310 | Options: general |
| CG12311 | Options: general |
| CG12312 | Options: grant of an option |
| CG12313 | Options: exercise of an option |
| CG12314 | Options: exercise of an option |
| CG12315 | Options: exercise of an option |
| CG12316 | Options: exercise of an option |
| CG12317 | Options: exercise of an option |
| CG12318 | Options: to buy and sell |
| CG12320 | Options: cash settled options |
| CG12321 | Options: - treatment of grantor |
| CG12322 | Options: - treatment of grantee |
| CG12323 | Options: - treatment of grantee |
| CG12330 | Options: wasting assets: disposals |
| CG12340 | Options: abandonment of an option |
| CG12350 | Options: examples |
| CG12351 | Options: examples |
| CG12360 | Options: abandonment: assets to be used for trade purposes |
| CG12370 | Options: only or main residence |
| CG12380 | Options: transactions between connected persons |
| CG12390 | Options: forfeited deposit of purchase money |
| CG12395 | Options: market value rule |
| CG12396 | Options: market value rule: Mansworth v Jelley |
| CG12397 | Options: market value rule: effect of TCGA92/144ZA |
| CG12398 | Options: market value rule: examples |
