Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Traded options: LIFFE

LIFFE offers a number of options including

  • Equities. Options are available on the shares of leading UK companies in the FTSE 100
  • FTSE 100 index. Here there is no underlying asset. The options are cash settled, and payments are related to movements in the index.