Calculation of profits
Disposals
Legislation/Regulatory –
ITTOIA2005
s. 439
Earn-out rights
Legislation/Regulatory –
ITTOIA2005
s. 442
Market value acquisitions
Legislation/Regulatory –
ITTOIA2005
s. 441
Market value disposals
Legislation/Regulatory –
ITTOIA2005
s. 440
Charge to tax
Legislation/Regulatory –
ITTOIA2005
s. 427
Corporate strips
Acquisitions and disposals
Legislation/Regulatory –
ITTOIA2005
s. 452F
Conversion of interest-bearing corporate securities into corporate strips
Legislation/Regulatory –
ITTOIA2005
s. 452C
Generally
Legislation/Regulatory –
ITTOIA2005
s. 452A
Interest-bearing security, meaning
Legislation/Regulatory –
ITTOIA2005
s. 452B
Lower level conversions
Legislation/Regulatory –
ITTOIA2005
s. 452D
Manipulation of acquisition, transfer or redemption payments
Legislation/Regulatory –
ITTOIA2005
s. 452G
Meaning
Legislation/Regulatory –
ITTOIA2005
s. 452E
Disposals
Calculation of profit
Legislation/Regulatory –
ITTOIA2005
s. 439
Generally
Legislation/Regulatory –
ITTOIA2005
s. 437
Market value
Legislation/Regulatory –
ITTOIA2005
s. 440
Timing of transfers and acquisitions
Legislation/Regulatory –
ITTOIA2005
s. 438
Estates in administration
Excluded indexed security
Legislation/Regulatory –
ITTOIA2005
s. 432,
433
Excluded occasions of redemption
Legislation/Regulatory –
ITTOIA2005
s. 431
Expressly excluded securities
Generally
Government securities
Income charged
Legislation/Regulatory –
ITTOIA2005
s. 428
Listed securities held since 26 March 2003
Calculation of profit or loss on disposal
Connected persons
Legislation/Regulatory –
ITTOIA2005
s. 456
Generally
Legislation/Regulatory –
ITTOIA2005
s. 453
Loss relief
Legislation/Regulatory –
ITTOIA2005
s. 454
Loan relationships
Accounting periods pre-1 April 2007
Close companies
Connected companies
Partnerships
Legislation/Regulatory –
CTA2009
s. 385
Persons indirectly standing in position of creditor
Legislation/Regulatory –
CTA2009
s. 412
Pre-1 October 2002
Loss relief, cap on
Market value, meaning
Legislation/Regulatory –
ITTOIA2005
s. 460
Meaning
Legislation/Regulatory –
ITTOIA2005
s. 430
Non-resident trustees
Legislation/Regulatory –
ITTOIA2005
s. 458
Person liable
Legislation/Regulatory –
ITTOIA2005
s. 429
Priority of charge
Qualifying corporate bonds
Redemption period, meaning
Legislation/Regulatory –
ITTOIA2005
s. 430(3)
Securities issued in separate tranches
Securities which are not deeply discounted securities
Legislation/Regulatory –
ITTOIA2005
s. 432
Share, meaning
Legislation/Regulatory –
ITTOIA2005
s. 460
Strips
Generally
Tax advantage, meaning
Legislation/Regulatory –
ITTOIA2005
s. 460
Transfer of assets abroad
Legislation/Regulatory –
ITTOIA2005
s. 459
Trustees
Legislation/Regulatory –
ITTOIA2005
s. 457,
458