TSEM3200 - Capital items that are income for tax purposes: contents


TSEM3201 Trust income and gains
TSEM3205 Company buys its own shares
TSEM3210 UK life assurance gain chargeable on trustees
TSEM3215 UK life assurance gain trust office receives a chargeable event certificate
TSEM3220 Foreign life assurance policy: gain chargeable on trustees
TSEM3225 Discounted securities
TSEM3230 Gilt strips
TSEM3235 Futures and options
TSEM3240 Foreign dividend coupons
TSEM3245 Chargeable event gains in respect o f Employee Share Ownership Trusts
TSEM3250 Offshore income gain
TSEM3255 Premiums treated as rent
TSEM3260 Profits on sale of certificate of deposit.
TSEM3265 Gains on transactions in land
TSEM3270 Trust income: stock (scrip) dividend
TSEM3275 Trust income: enhanced stock (scrip) dividend
TSEM3280 Trust income: loans written off
TSEM3285 Trust income: annuitant refunds tax
TSEM3290 Trustees: Capital Gains Tax