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    1. Home
    2. Business and industry
    HMRC internal manual

    Stamp Taxes on Shares Manual

    From:
    HM Revenue & Customs
    Published
    7 March 2016
    Updated:
    16 December 2021 - See all updates
    1. Back to contents
    2. STSM110000

    STSM117000 - Derivatives: introduction to futures and forwards: contents

    1. STSM117010
      What is a Futures contract
    2. STSM117020
      Issue of a futures contract that provides only for cash settlement
    3. STSM117030
      What is a Forwards contract
    4. STSM117040
      Issue of a forwards contract that provides only for cash settlement
    5. STSM117050
      Fundamental differences between a Futures and a Forwards contract
    6. STSM117060
      Trading of a futures contract
    7. STSM117070
      Futures and forwards - stamp implications
    8. STSM117080
      Issue of a Futures or Forwards contract
    9. STSM117090
      Secondary trading of a Futures contract
    10. STSM117100
      Settlement of a Futures or Forwards contract
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