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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Shares and Securities: Quoted options to subscribe for shares, traded and financial options: contents

SHARES AND SECURITIES

Quoted options to subscribe for shares, traded and financial options

  1. CG55400
    Quoted options to subscribe for shares, traded and financial options: introduction
  2. CG55402
    Quoted options to subscribe for shares, traded and financial options: income or CG
  3. CG55415
    Quoted options to subscribe for shares, traded and financial options: losses
  4. CG55416
    Quoted options to subscribe for shares, traded and financial options: not wasting assets
  5. CG55431
    Quoted options to subscribe for shares: definition
  6. CG55433
    Quoted options to subscribe for shares: acquisition cost: detachable warrants
  7. CG55445
    Quoted options to subscribe for shares: position of purchaser
  8. CG55455
    Quoted options to subscribe for shares: treatment of company: grant of option
  9. CG55456
    Quoted options to subscribe for shares: treatment of company: detachable warrants
  10. CG55458
    Quoted options to subscribe for shares: position of company if warrants are exercised
  11. CG55465
    Quoted options to subscribe for shares: issue of warrants by person other than co: overseas bank
  12. CG55477
    Quoted options to subscribe for shares: bonus issue of share warrants
  13. CG55485
    Quoted options to subscribe for shares: issue with share reorganisation
  14. CG55490
    Quoted options to subscribe for shares: issue with share reorganisation: example
  15. CG55512
    Traded options: definition
  16. CG55513
    Traded options: LIFFE
  17. CG55514
    Traded options: LIFFE: standard form
  18. CG55518
    Traded options: LIFFE: standard form: American style and European style contracts
  19. CG55520
    Traded options: LIFFE: standard form: premium paid
  20. CG55523
    Traded options: LIFFE: Grant of option: premium received
  21. CG55525
    Traded options: LIFFE: purchaser of option: closing sales
  22. CG55526
    Traded options: LIFFE: purchaser of option: exercise of option
  23. CG55528
    Traded options: LIFFE: writer of option: closing out
  24. CG55535
    Traded options: tax treatment: a series
  25. CG55536
    Traded options: tax treatment: summary
  26. CG55545
    Traded options: tax treatment: grantor of option: option closed out
  27. CG55566
    Financial options: definition
  28. CG55570
    Financial options: min-max contracts
  29. CG55571
    Financial options: over-the-counter options
  30. CG55580
    Financial options: Stock exchange traditional options
  31. CG55582
    Financial options: Stock exchange traditional options: traded options
  32. CG55590
    Financial options: tax treatment of grantor
  33. CG55600
    Financial options: tax treatment of grantee