Taxation of Loan Relationships and Derivative Contracts
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Taxation of Loan Relationships and Derivative Contracts

Taxation of Loan Relationships and Derivative Contracts


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About the Book

Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards.

This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance.

Covers the following:
The Taxation of Finance
Accounting under IFRS and Modified UK GAAP
The Scheme of the Legislation
Loan Relationships: Scope and Definition
Loan Relationships: General Computational Provisions
Loan Relationships: Special Computational Provisions
Impairment Losses
Foreign Exchange and Hedging/Deferral
Interest
Securities
Reorganisations, Acquisitions and Disposals
Special Companies
Derivative Contracts - Definition and Scope
Derivative Contracts - Measurement of Profits
Embedded Derivatives
Worldwide Debt Cap
Transfer Pricing
Stock Lending and Repos
International Aspects
Islamic Finance
Cases
Appendice
About the Author:

David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.
He regularly appears in a wide range of Tax Tribunals and Courts up to and including the European Court of Justice. His advisory work covers most areas of business and personal tax and clients include leading corporates, prominent individuals and political parties.


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Product Details
  • ISBN-13: 9781780438917
  • Publisher: Tottel Publishing
  • Publisher Imprint: Tottel Publishing
  • Height: 234 mm
  • No of Pages: 720
  • Series Title: English
  • Weight: 1038 gr
  • ISBN-10: 1780438915
  • Publisher Date: 26 Jan 2017
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Spine Width: 37 mm
  • Width: 156 mm


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