Deep gain securities – see also Discounted securities; Loan relationships Corporate bondsCommentary – Tax Reporter ¶559-100 Case Law – Businessman v HM Inspector of Taxes Qualifying indexed securitiesCommentary – Tax Reporter ¶559-200
– see also Discounted securities; Loan relationships Corporate bondsCommentary – Tax Reporter ¶559-100 Case Law – Businessman v HM Inspector of Taxes Qualifying indexed securitiesCommentary – Tax Reporter ¶559-200