Taxation of Loan Relationships and Derivative Contracts, 9th Edition

Taxation › U.K.

Taxation of Loan Relationships and Derivative Contracts, 9th Edition

By David Southern
Bloomsbury Professional (formerly Tottel Publishing) June 2012

Specifications

ISBN-13
9781845923037
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
June 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

The new ninth edition of this well-established work offers comprehensive coverage of all aspects of the taxation of loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance.

Covering:

  • 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
  • Anti-avoidance rules
  • Corporate debt
  • Loan relationships, derivative contracts, securities taxation and debt impairment

Table of Contents

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 Gains and Losses;
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;
16 Hedging and Deferral;
17 Worldwide Debt Cap;
18 Transfer Pricing;
19 Stock Lending and Repos;
20 International Aspects.

Out of stock
This title is currently unavailable for purchase.
New Edition is available now !
Go to New Edition
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from U.K.

View all
Whillans's Tax Tables 2013-14 (Finance Act Edition)
LexisNexis U.K.

Whillans's Tax Tables 2013-14 (Finance Act Edition)

Mary Hyland; Kevin Walton; Whillans
HKD 438.63
Tax Implications on Family Breakdown
Bloomsbury Professional (formerly Tottel Publishing)

Tax Implications on Family Breakdown

Sofia Thomas; James Pirrie
Sumption: Capital Gains Tax
LexisNexis U.K. (S)

Sumption: Capital Gains Tax

Anthony Sumption; Lynette Bober
HKD 25,070.92
Taxation of Foreign Profits 2009-2010
LexisNexis U.K.

Taxation of Foreign Profits 2009-2010

Philip Baker; Diane Hay
HKD 1,500.59
Davies: Principles of Tax Law, 9th Edition
Sweet & Maxwell U.K._

Davies: Principles of Tax Law, 9th Edition

Professor Geoffrey Morse; David Williams
HKD 517.30
Tolley's Inheritance Tax 2012-2013
LexisNexis U.K.

Tolley's Inheritance Tax 2012-2013

Malcolm Gunn
HKD 1,304.36