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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Shares and Securities: Futures: list of recognised futures exchanges

Recognised futures exchange means the London International Financial Futures Exchange and any other futures exchange which is designated by Order of the Board, TCGA92/S288 (6).

In fact the London International Financial Futures Exchange ceased to exist when its business was taken over by the merged exchange `The London International Financial Futures and Options Exchange’ in March 1992.

* The Baltic International Freight Futures Exchange 1985-86
  The International Petroleum Exchange London
* The London Cocoa Terminal Market
* The London Coffee Terminal Market
** The London Gold Futures Market
* The London Grain Futures Market
* The London Meat Futures Market
  The London Metal Exchange
* The London Potato Futures Market
  The London Rubber Market
* The London Soya Bean Meal Futures Market
* The London Sugar Terminal Market
** The London Wool Terminal Market
  The London Gold Market
  The London Silver Market
  The Chicago Mercantile Exchange 1986-87
  The Philadelphia Board of Trade
  The New York Mercantile Exchange
  The Chicago Board of Trade 1987-88
  The Montreal Exchange
  The Mid America Commodity Exchange
  The Hong Kong Futures Exchange
  The Coffee, Sugar and Cocoa Exchange inc, New York
  The Commodity Exchange, Inc (COMEX) 1988-89
  The Citrus Associates of the New York Cotton Exchange, Inc
  The New York Cotton Exchange
  The Sydney Futures Exchange Ltd
  The London International Financial Futures and Options Exchange 1991-92
  London FOX
  OM London
  OM Stockholm AB
  Eurex Deutschland 2014-15


  • From January 1991 these exchanges were part of the London FOX. This in turn merged into the London International Futures and Options Exchange in 1996.


** These exchanges no longer exist.