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