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
    »Ê¹ÚÌåÓýapp 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