BIM56800 - Financial traders - instruments and shares: contents

This part of the guidance looks at the question of whether an activity of buying and selling shares, securities and other financial instruments amounts to a trade for tax purposes.

1. BIM56810

   Introduction
2. BIM56820

   Regulated dealers
3. BIM56830

   Key areas to explore in meetings
4. BIM56840

   The badges of trade
5. BIM56850

   Case law and individuals
6. BIM56860

   Three cases involving individuals
7. BIM56870

   Case law and companies
8. BIM56880

   Derivative contracts and non-corporate entities
9. BIM56890

   Derivative contracts and companies
10. BIM56900

    Contracts for differences and spread betting
11. BIM56910

    Synthetic positions
12. BIM56920

    Avoidance cases
13. BIM56930

    Pension funds and other types of fund