Commodity and financial futures
Chargeable gains
HMRC Guidance –
BIM39570
;
BIM39575
;
CFM50070
;
CFM50080
;
CFM50820
;
CFM50830
;
CFM83010
;
CFM83090
;
CFM83190
;
CFM83200
;
CFM85010
;
CFM85050
;
CG15250
;
CG54160
;
CG55402
;
CG55566
;
CG56004
;
CG56027
;
CG56079
;
CG56084
;
CG56091
;
CG56100
;
CG56200
;
CG56205
;
SAIM3040
;
SAIM7010
;
SAIM7040
;
SAIM7080
Dealing in
Generally
Loss relief
Legislation/Regulatory –
CTA2010 s. 52, Sch. 2, para. 21
HMRC Guidance –
CTM04115
Derivative contracts
Gains, corporation tax exemption
Legislation/Regulatory –
CTA2009 s. 981
Guaranteed returns from disposals
Charge to tax
Legislation/Regulatory –
FA97 Sch. 11
HMRC Guidance –
CFM83100
Civil proceedings for recovery of property
Legislation/Regulatory –
PCA2002 Sch. 10, para. 8
Deemed disposal where futures run
Running to deliver
When disposals occur
Legislation/Regulatory –
PCA2002 Sch. 10, para. 8
Investment trusts
– see Investment trusts
Meaning
HMRC Guidance –
CG56021