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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Shares and Securities: Securities: debts: contents

SHARES AND SECURITIES

Securities

Debts

  1. CG53400
    Securities: debts: what is a debt
  2. CG53401
    Securities: debts: what is a debt: secured debts
  3. CG53402
    Securities: debts: what is a debt: documentation
  4. CG53403
    Securities: debts: introduction: what is a debt?
  5. CG53405
    Securities: debts: capital gains treatment of debts
  6. CG53406
    Securities: debts: CG treatment of debts: - gilt-edged securities
  7. CG53407
    Securities: debts: CG treatment of debts: security: QCBs
  8. CG53408
    Securities: debts: CG treatment of debts: - other debts
  9. CG53410
    Securities: debts: layout of instructions
  10. CG53420
    Securities: debts: definition of debt on a security
  11. CG53421
    Securities: debts: definition of debt on a security
  12. CG53422
    Debt on a security: Tax Case guidance
  13. CG53423
    Debt on a security: W T Ramsay Ltd v CIR
  14. CG53424
    Debt on a security: House of Lords decision: marketability
  15. CG53425
    Debt on a security: essential characteristics of
  16. CG53426
    Debt on a security: essential characteristics of: held as an investment
  17. CG53427
    Debt on a security: essential characteristics of: sold at a profit
  18. CG53428
    Debt on a security: essential characteristics of: structure of permanence
  19. CG53429
    Debt on security: essential characteristics of: repayment at short notice
  20. CG53430
    Debt on security: essential characteristics of: events of default
  21. CG53431
    Debt on security: when conditions satisfied
  22. CG53432
    Debt on security: when conditions satisfied: changes in terms
  23. CG53433
    Debt on security: exchange gains
  24. CG53434
    Debt on security: documentation
  25. CG53435
    Debt on security: loan stock or similar security
  26. CG53436
    Debt on security: loan accounts
  27. CG53440
    Debt on security: other debts deemed to be securities
  28. CG53441
    Other debts deemed to be securities: debts acquired on share exchanges
  29. CG53442
    Other debts deemed to be securities: debts acquired on share exchanges
  30. CG53444
    Other debts deemed to be securities: loan relationships of companies
  31. CG53445
    Other debts deemed to be securities: loan relationships of companies
  32. CG53446
    Other debts deemed to be securities: excluded indexed securities
  33. CG53450
    Debt on security: debts on a security: general
  34. CG53451
    Debts which are debts on a security: losses: disposals: connected persons
  35. CG53470
    Debts which are not debts on a security: introduction
  36. CG53471
    Debts which are not debts on a security: original creditor
  37. CG53472
    Debts which are not debts on a security: original creditor: losses
  38. CG53473
    Debts not debts on a security: foreign currency bank accounts
  39. CG53480
    Debts not debts on a security: subsequent creditor
  40. CG53481
    Debts not debts on a security: subsequent creditor: losses
  41. CG53482
    Debts not debts on a security: subsequent creditor: companies
  42. CG53485
    Debts not debts on a security: settled property when created
  43. CG53490
    Securities: debts: general points: situation of the debt
  44. CG53495
    Securities: debts: general points: bundle of rights
  45. CG53496
    Securities: debts: general points: bundle of rights
  46. CG53497
    Securities: debts: general points: bundle of rights
  47. CG53500
    Securities: debts: general points: payments under guarantee
  48. CG53501
    Securities: debts: general points: payments under guarantee
  49. CG53502
    Securities: debts: general points: payments under guarantee
  50. CG53510
    Securities: debts: general points: satisfied by acquisition of property
  51. CG53511
    Debts: satisfied by acquisition of property: disposal by debtor
  52. CG53512
    Debts: debt satisfied by acquisition of property: disposal by creditor
  53. CG53513
    Debts: satisfied by acquisition of property: acquisition by creditor
  54. CG53514
    Debts: satisfied by acquisition of property: Section 251(3) adjustment
  55. CG53515
    Debts: satisfied by acquisition of property: example
  56. CG53516
    Debts: satisfied by issuing shares or securities
  57. CG53516A
    Debts: satisfied by issuing shares or securities: share reorganisations
  58. CG53517
    Debts: satisfied by issuing shares or securities: conversion of securities
  59. CG53518
    Debts: satisfied by issuing shares or securities: share exchanges
  60. CG53530
    Securities: debts: company purchase of own debentures
  61. CG53535
    Securities: debts: substitution of debtor