CG53400+ - CAPITAL GAINS MANUAL: Contents


SHARES AND SECURITIES

Securities

Debts

CG53400Securities: debts: what is a debt
CG53401Securities: debts: what is a debt: secured debts
CG53402Securities: debts: what is a debt: documentation
CG53403Securities: debts: introduction: what is a debt?
CG53405Securities: debts: capital gains treatment of debts
CG53406Securities: debts: CG treatment of debts: - gilt-edged securities
CG53407Securities: debts: CG treatment of debts: security: QCBs
CG53408Securities: debts: CG treatment of debts: - other debts
CG53410Securities: debts: layout of instructions
CG53420Securities: debts: definition of debt on a security
CG53421Securities: debts: definition of debt on a security
CG53422Debt on a security: Tax Case guidance
CG53423Debt on a security: W T Ramsay Ltd v CIR
CG53424Debt on a security: House of Lords decision: marketability
CG53425Debt on a security: essential characteristics of
CG53426Debt on a security: essential characteristics of: held as an investment
CG53427Debt on a security: essential characteristics of: sold at a profit
CG53428Debt on a security: essential characteristics of: structure of permanence
CG53429Debt on security: essential characteristics of: repayment at short notice
CG53430Debt on security: essential characteristics of: events of default
CG53431Debt on security: when conditions satisfied
CG53432Debt on security: when conditions satisfied: changes in terms
CG53433Debt on security: exchange gains
CG53434Debt on security: documentation
CG53435Debt on security: loan stock or similar security
CG53436Debt on security: loan accounts
CG53440Debt on security: other debts deemed to be securities
CG53441Other debts deemed to be securities: debts acquired on share exchanges
CG53442Other debts deemed to be securities: debts acquired on share exchanges
CG53444Other debts deemed to be securities: loan relationships of companies
CG53445Other debts deemed to be securities: loan relationships of companies
CG53446Other debts deemed to be securities: excluded indexed securities
CG53450Debt on security: debts on a security: general
CG53451Debts which are debts on a security: losses: disposals: connected persons
CG53470Debts which are not debts on a security: introduction
CG53471Debts which are not debts on a security: original creditor
CG53472Debts which are not debts on a security: original creditor: losses
CG53473Debts not debts on a security: foreign currency bank accounts
CG53480Debts not debts on a security: subsequent creditor
CG53481Debts not debts on a security: subsequent creditor: losses
CG53482Debts not debts on a security: subsequent creditor: companies
CG53485Debts not debts on a security: settled property when created
CG53490Securities: debts: general points: situation of the debt
CG53495Securities: debts: general points: bundle of rights
CG53496Securities: debts: general points: bundle of rights
CG53497Securities: debts: general points: bundle of rights
CG53500Securities: debts: general points: payments under guarantee
CG53501Securities: debts: general points: payments under guarantee
CG53502Securities: debts: general points: payments under guarantee
CG53510Securities: debts: general points: satisfied by acquisition of property
CG53511Debts: satisfied by acquisition of property: disposal by debtor
CG53512Debts: debt satisfied by acquisition of property: disposal by creditor
CG53513Debts: satisfied by acquisition of property: acquisition by creditor
CG53514Debts: satisfied by acquisition of property: Section 251(3) adjustment
CG53515Debts: satisfied by acquisition of property: example
CG53516Debts: satisfied by issuing shares or securities
CG53516ADebts: satisfied by issuing shares or securities: share reorganisations
CG53517Debts: satisfied by issuing shares or securities: conversion of securities
CG53518Debts: satisfied by issuing shares or securities: share exchanges
CG53530Securities: debts: company purchase of own debentures
CG53535Securities: debts: substitution of debtor

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