CG12300P - Introduction and computation: chargeable assets: options: contents
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CG12300Options: definition
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CG12301Options: put option or call option
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CG12310Options: taxation
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CG12311Options: taxation: option to enter into non-sale transaction and options to both buy and sell
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CG12312Options: grant of an option
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CG12313Options: exercise of an option: grantor of the option
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CG12314Options: exercise of an option: person exercising the option
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CG12315Options: exercise of an option: indexation allowance
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CG12317Options: exercise of an option: consequential adjustments
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CG12320Options: cash-settled options
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CG12321Options: cash-settled options: treatment of grantor
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CG12322Options: cash-settled options: treatment of person exercising the option
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CG12330Options: wasting assets: disposals
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CG12340Options: abandonment of an option
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CG12350Options: example: call option
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CG12351Options: example: put option
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CG12360Options: abandonment: assets to be used for trade purposes
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CG12370Options: only or main residence
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CG12380Options: option granted to connected person: loss on disposal
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CG12390Options: forfeited deposit of purchase money
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CG12395Options: market value rule
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CG12396Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003
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CG12397Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003
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CG12398Options: market value rule: examples: employment-related share options
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CG12399Options: market value rule: examples: options other than employment-related share options