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Taxation of Loan Relationship and Derivative Contracts, 10th Edition (Mainwork + 1st Supplement)

Taxation of Loan Relationship and Derivative Contracts, 10th Edition (Mainwork + 1st Supplement)

Author: David Southern
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526507143
Published In: January 2021
Format: Paperback (2 volumes)
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

A two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts.

Comprises the following titles:
- Taxation of Loan Relationships and Derivative Contracts 10th edition
- Supplement to the Taxation of Loan Relationships and Derivative Contracts 10th edition

The 10th edition covers the fundamental recasting of the loan relationships and derivatives contracts legislation in Finance (No 2) Act 2015, the impact of FRS 102 in these areas and case law developments.

The Supplement ensures that the commentary is up to date and gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:
- OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system
- Restrictions on interest deductibility contained in Finance (No 2) Act 2017
- Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses
- Transfer pricing in the light of the BEPS

1. The Taxation of Finance
2. Accounting under IFRS and Modified UK GAAP
3. The Scheme of the Legislation
4. Loan Relationships: Scope and Definition
5. Loan Relationships: General Computational Provisions
6. Loan Relationships: Special Computational Provisions
7. Impairment Losses
8. Foreign Exchange and Hedging/Deferral
9. Interest
10. Securities
11. Reorganisations, Acquisitions and Disposals
12. Special Companies
13. Derivative Contracts – Definition and Scope
14. Derivative Contracts – Measurement of Profits
15. Embedded Derivatives
17. Worldwide Debt Cap
18. Transfer Pricing
19. Stock Lending and Repos
20. International Aspects
21. Islamic Finance
22. Cases
Appendices