CG53400P - Capital Gains Manual: Shares and Securities: Securities: debts: contents

SHARES AND SECURITIES

Securities

Debts

1. CG53400

   Securities: debts: what is a debt
2. CG53401

   Securities: debts: what is a debt: secured debts
3. CG53402

   Securities: debts: what is a debt: documentation
4. CG53403

   Securities: debts: introduction: what is a debt?
5. CG53405

   Securities: debts: capital gains treatment of debts
6. CG53406

   Securities: debts: CG treatment of debts: - gilt-edged securities
7. CG53407

   Securities: debts: CG treatment of debts: security: QCBs
8. CG53408

   Securities: debts: CG treatment of debts: - other debts
9. CG53410

   Securities: debts: layout of instructions
10. CG53420

    Securities: debts: definition of debt on a security
11. CG53422

    Debt on a security: Tax Case guidance
12. CG53423

    Debt on a security: W T Ramsay Ltd v CIR
13. CG53424

    Debt on a security: House of Lords decision: marketability
14. CG53425

    Debt on a security: essential characteristics of
15. CG53426

    Debt on a security: essential characteristics of: held as an investment
16. CG53427

    Debt on a security: essential characteristics of: sold at a profit
17. CG53428

    Debt on a security: essential characteristics of: structure of permanence
18. CG53429

    Debt on security: essential characteristics of: repayment at short notice
19. CG53430

    Debt on security: essential characteristics of: events of default
20. CG53431

    Debt on security: when conditions satisfied
21. CG53432

    Debt on security: when conditions satisfied: changes in terms
22. CG53433

    Debt on security: exchange gains
23. CG53434

    Debt on security: documentation
24. CG53435

    Debt on security: loan stock or similar security
25. CG53436

    Debt on security: loan accounts
26. CG53440

    Debt on security: other debts deemed to be securities
27. CG53441

    Other debts deemed to be securities: debts acquired on share exchanges
28. CG53442

    Other debts deemed to be securities: debts acquired on share exchanges
29. CG53444

    Other debts deemed to be securities: loan relationships of companies
30. CG53445

    Other debts deemed to be securities: loan relationships of companies
31. CG53446

    Other debts deemed to be securities: excluded indexed securities
32. CG53450

    Debt on security: debts on a security: general
33. CG53451

    Debts which are debts on a security: losses: disposals: connected persons
34. CG53470

    Debts which are not debts on a security: introduction
35. CG53471

    Debts which are not debts on a security: original creditor
36. CG53472

    Debts which are not debts on a security: original creditor: losses
37. CG53473

    Debts not debts on a security: foreign currency bank accounts
38. CG53480

    Debts not debts on a security: subsequent creditor
39. CG53481

    Debts not debts on a security: subsequent creditor: losses
40. CG53482

    Debts not debts on a security: subsequent creditor: companies
41. CG53485

    Debts not debts on a security: settled property when created
42. CG53490

    Securities: debts: general points: situation of the debt
43. CG53495

    Securities: debts: general points: bundle of rights
44. CG53500

    Securities: debts: general points: payments under guarantee
45. CG53510

    Securities: debts: general points: satisfied by acquisition of property
46. CG53511

    Debts: satisfied by acquisition of property: disposal by debtor
47. CG53512

    Debts: debt satisfied by acquisition of property: disposal by creditor
48. CG53513

    Debts: satisfied by acquisition of property: acquisition by creditor
49. CG53514

    Debts: satisfied by acquisition of property: Section 251(3) adjustment
50. CG53516

    Debts: satisfied by issuing shares or securities
51. CG53516A

    Debts: satisfied by issuing shares or securities: share reorganisations
52. CG53517

    Debts: satisfied by issuing shares or securities: conversion of securities
53. CG53518

    Debts: satisfied by issuing shares or securities: share exchanges
54. CG53530

    Securities: debts: company purchase of own debentures
55. CG53535

    Securities: debts: substitution of debtor