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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG56000P - Capital Gains Manual: Shares and Securities: Futures: contents

SHARES AND SECURITIES

Futures

  1. CG56000
    Futures: what is a future?
  2. CG56004
    Futures: income or CG: CG treatment
  3. CG56021
    Futures: scope of legislation: commodity/financial future defined
  4. CG56027
    Futures: scope of legislation: commodity/financial over the counter future
  5. CG56060
    Futures: market practices: margin payments
  6. CG56063
    Futures: market practices: contracts closed out before maturity
  7. CG56079
    Futures: closed out before maturity: CG treatment
  8. CG56081
    Futures: contracts not closed out
  9. CG56084
    Futures: settled by payment: CG treatment
  10. CG56088
    Futures: settled by delivery: date of contract
  11. CG56090
    Futures: gilt-edged securities and qualifying corporate bonds
  12. CG56091
    Futures: not wasting assets
  13. CG56100
    Futures: financial futures: contracts for differences
  14. CG56101
    Futures: financial futures: contracts for differences: example
  15. CG56105
    Futures: financial futures: financial spread betting
  16. CG56120
    Futures: list of recognised futures exchanges
  17. CG56200
    Futures: artificial transactions in futures/options
  18. CG56205
    Futures: artificial transactions in futures/options: consequential adjustments

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