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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Foreign exchange: matching: bringing amounts back into account: contents

Contents

  1. CFM62270
    Foreign exchange: matching: bringing amounts back into account: introduction
  2. CFM62280
    Foreign exchange: matching: bringing amounts back into account: time at which gains or losses are recognised
  3. CFM62290
    Foreign exchange: matching: bringing amounts back into account: share disposals on or after 6 April 2010
  4. CFM62300
    Foreign exchange: matching: bringing amounts back into account: share disposals before 6 April 2010
  5. CFM62310
    Foreign exchange: matching: bringing amounts back into account: disposals of matched assets other than shares
  6. CFM62320
    Foreign exchange: matching: bringing amounts back into account: no gain/no loss disposals
  7. CFM62330
    Foreign exchange: matching: bringing amounts back into account: example of no gain/no loss transfer
  8. CFM62340
    Foreign exchange: matching: bringing amounts back into account: no gain/no loss disposals - transitional rule
  9. CFM62350
    Foreign exchange: matching: bringing amounts back into account: computing the 'net gain' or 'net loss'
  10. CFM62360
    Foreign exchange: matching: bringing amounts back into account: computation in straightforward cases
  11. CFM62370
    Foreign exchange: matching: bringing amounts back into account: priority order for matching
  12. CFM62380
    Foreign exchange: matching: bringing amounts back into account: examples of statutory order of matching
  13. CFM62390
    Foreign exchange: matching: bringing amounts back into account: examples of 'just and reasonable' approach
  14. CFM62400
    Foreign exchange: matching: bringing amounts back into account: shares exchanged for QCB
  15. CFM62410
    Foreign exchange: matching: bringing amounts back into account: regulation 9 example
  16. CFM62420
    Foreign exchange: matching: bringing amounts back into account: reorganisations of share capital
  17. CFM62430
    Foreign exchange: matching: bringing amounts back into account: regulation 11 example
  18. CFM62440
    Foreign exchange: matching: bringing amounts back into account: reorganisation of capital following a no gain/no loss disposal
  19. CFM62450
    Foreign exchange: matching: bringing amounts back into account: regulation 12 example
  20. CFM62460
    Foreign exchange: matching: bringing amounts back into account: regulation 10 example
  21. CFM62470
    Foreign exchange: matching: bringing amounts back into account: disposals of loan assets