Capital Gains Manual

CG53400P - Shares and securities: securities: debts: contents

1. CG53400

   Securities: debts: what is a debt?
2. CG53405

   Securities: debts: capital gains treatment of debts
3. CG53406

   Securities: debts: CG treatment of debts: - gilt-edged securities
4. CG53407

   Securities: debts: CG treatment of debts: security: QCBs
5. CG53408

   Securities: debts: CG treatment of debts: - other debts
6. CG53410

   Securities: debts: layout of instructions
7. CG53420

   Securities: debts: definition of debt on a security
8. CG53422

   Debt on a security: Tax Case guidance
9. CG53423

   Debt on a security: W T Ramsay Ltd v CIR
10. CG53424

    Debt on a security: House of Lords decision: marketability
11. CG53425

    Debt on a security: essential characteristics of
12. CG53431

    Debt on security: when conditions satisfied
13. CG53433

    Debt on security: exchange gains
14. CG53434

    Debt on security: documentation
15. CG53435

    Debt on security: loan stock or similar security
16. CG53436

    Debt on security: loan accounts
17. CG53440

    Debt on security: other debts deemed to be securities
18. CG53441

    Other debts deemed to be securities: debts acquired on share exchanges
19. CG53444

    Other debts deemed to be securities: loan relationships of companies
20. CG53446

    Other debts deemed to be securities: excluded indexed securities
21. CG53450

    Debt on security: debts on a security: general
22. CG53451

    Debts which are debts on a security: losses: disposals: connected persons
23. CG53470

    Debts which are not debts on a security: introduction
24. CG53471

    Debts which are not debts on a security: original creditor
25. CG53473

    Debts not debts on a security: foreign currency bank accounts
26. CG53480

    Debts not debts on a security: subsequent creditor
27. CG53485

    Debts not debts on a security: settled property when created
28. CG53490

    Securities: debts: general points: situation of the debt
29. CG53495

    Securities: debts: general points: bundle of rights
30. CG53500

    Securities: debts: general points: payments under guarantee
31. CG53510

    Securities: debts: general points: satisfied by acquisition of property
32. CG53511

    Debts: satisfied by acquisition of property: disposal by debtor
33. CG53512

    Debts: debt satisfied by acquisition of property: disposal by creditor
34. CG53513

    Debts: satisfied by acquisition of property: acquisition by creditor
35. CG53514

    Debts: satisfied by acquisition of property: Section 251(3) adjustment
36. CG53516

    Debts: satisfied by issuing shares or securities
37. CG53516A

    Debts: satisfied by issuing shares or securities: share reorganisations
38. CG53517

    Debts: satisfied by issuing shares or securities: conversion of securities
39. CG53518

    Debts: satisfied by issuing shares or securities: share exchanges
40. CG53530

    Securities: debts: company purchase of own debentures
41. CG53535

    Securities: debts: substitution of debtor