Commentary

C2.1001 Grant of option as a disposal

Capital gains tax
Capital gains tax | Commentary

C2.1001 Grant of option as a disposal

Capital gains tax | Commentary

Division C2.10     Options

Division C2.10 reviewed by
ANDY RICHENS ATII

Tax Technical Director Bishop Fleming

For updates affecting this Division please see Part C0 Updates

CGT treatment of options

C2.1001 Grant of option as a disposal

Options constitute one of the forms of property which are assets for capital gains purposes1. An option is usually a wasting asset2.

The treatment of options for the purpose of capital gains tax forms a distinct and separate code. Generally, the grant of an option is treated as the disposal of an asset (the option) by the grantor and the corresponding acquisition of an asset (the option) by

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