Part 19-1-12 Quoted option linked to loan stock-debentures 12.1 Where quoted options are acquired by subscribing for loan stock or debentures, whether through a new issue or a rights issue (see Tax Instruction 19.4.6 Par. 9), the options and the loan stock or debentures should be regarded as separate assets and the respective costs of acquisition determined by apportioning […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.