Taxation of Loan Relationships and Derivative Contracts (9ed)
The ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance.
IAS 32/39 and FRS 25/26;
Loan relationships under IAS;
Impairment losses and connected company rules;
The derivative contracts rules;
Bifurcation of convertibles;
Transfer pricing domestic and international;
The disregard rules on tax hedging;
Matching and functional currencies;
Reconstructions and mergers;
Repos and stock lending;
Loan relationships, derivative contracts, securities taxation and debt impairment.