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 !
  • 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
Sergeant and Sims on Stamp Taxes (Looseleaf and CD-ROM)
LexisNexis U.K. (S)

Sergeant and Sims on Stamp Taxes (Looseleaf and CD-ROM)

Sean Randall
HKD 37,532.60
Tolley's Corporation Tax 2014-15 Main Annual
LexisNexis U.K.

Tolley's Corporation Tax 2014-15 Main Annual

Lisa-Jane Harper; Kevin Walton
HKD 1,384.58
Core Tax Annual: Trusts and Estates 2012/13
Bloomsbury Professional (formerly Tottel Publishing)

Core Tax Annual: Trusts and Estates 2012/13

Iris Wünschmann-Lyall; Chris Erwood
HKD 580.06
Tax Tables 2014/15
Bloomsbury Professional (formerly Tottel Publishing)

Tax Tables 2014/15

Mark McLaughlin
HKD 441.35
British Tax Guide: Inheritance Tax 2011-12
Wolters Kluwer U.K. (formerly CCH)

British Tax Guide: Inheritance Tax 2011-12

Julie Clift
HKD 1,338.60
Whillans Tax Data 2026-27 Budget edition
LexisNexis U.K.

Whillans Tax Data 2026-27 Budget edition

Kevin Walton; Shilpa Veerappa, Whillans's
HKD 2,054.65