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.

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