HMRC internal manual

Corporate Finance Manual

CFM55400 - Derivative contracts: issuers of convertible or share-linked securities: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Contents

  1. CFM55410
    Issuers of convertible or share-linked securities: introduction
  2. CFM55420
    Issuers of convertible or share-linked securities: non-standard convertibles
  3. CFM55430
    Issuers of convertible or share-linked securities: non-standard convertibles: tax treatment of deemed options
  4. CFM55440
    Issuers of convertible or share-linked securities: non-standard convertibles: options exercised and shares delivered - examples
  5. CFM55450
    Issuers of convertible or share-linked securities:non-standard convertibles: option exercised and cash-settled - examples
  6. CFM55460
    Issuers of convertible or share-linked securities: non-standard convertibles: option lapses - example
  7. CFM55470
    Issuers of convertible or share-linked securities: securities containing CFDs
  8. CFM55480
    Issuers of convertible or share-linked securities: securities containing CFDs: meaning of 'exactly tracking contract'
  9. CFM55490
    Issuers of convertible or share-linked securities: securities containing CFDs: 'exactly tracking contract' - examples
  10. CFM55500
    Issuers of convertible or share-linked securities: securities containing CFDs - example
  11. CFM55510
    Issuers of convertible or share-linked securities: standard convertibles and other securities containing equity instruments
  12. CFM55520
    Issuers of convertible or share-linked securities: equity instruments: example
  13. CFM55530
    Issuers of convertible or share-linked securities:standard convertibles: exceptional cash-out example
  14. CFM55540
    Issuers of convertible or share-linked securities: grandfathering of pre 1 January 2005 securities