TSEM3200 - Capital items that are income for tax purposes: contents

1. TSEM3201

   Capital treated as income
2. TSEM3205

   Company buys its own shares
3. TSEM3210

   UK life assurance gain chargeable on trustees
4. TSEM3215

   UK life assurance gain trust office receives a chargeable event certificate
5. TSEM3220

   Foreign life assurance policy - gain chargeable on trustees
6. TSEM3225

   Discounted securities
7. TSEM3230

   Gilt strips
8. TSEM3235

   Futures and options
9. TSEM3240

   Foreign dividend coupons
10. TSEM3245

    Chargeable event gains in respect of Employee Share Ownership Trusts
11. TSEM3250

    Offshore income gain
12. TSEM3255

    Premiums treated as rent
13. TSEM3260

    Profits on sale of certificate of deposit
14. TSEM3265

    Gains on transaction in land
15. TSEM3270

    Trust income - stock (scrip) dividend
16. TSEM3275

    Trust income - enhanced stock (scrip) dividend
17. TSEM3280

    Trust income - loans written off
18. TSEM3285

    Trust income - annuitant refunds tax
19. TSEM3290

    Trustees - capital gains tax