Subjects:

Looseleaf Works

Contents:

Part I: Trading and non-trading transactions: general principles

Part II: Loan relationships and corporate debt

Part III: Derivative contracts and currency contracts

Part IV: Foreign Exchange

Part V: Other anti-avoidance provisions

Appendix I: Application of loan relationships, foreign exchange and financial instruments legislation to partnerships which include companies (SP4/98)

Appendix II: Inland Revenue explanatory statement: exchange gains and losses and financial instruments

Appendix III: ESC C28

Index.

This publication offers invaluable tax planning help for the tax specialist and with its easy to use subject index and cross-referencing, it is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication, updated twice per annum, offers a concise and comprehensive version of the law in this area. This publication examines, in detail, each of the regimes involved:-

• Foreign exchange transactions
  
• Financial instruments (such as options, debt contracts, currency swaps);
  
• Corporate debt, i.e. the loan relationship provisions
  
• Anti-avoidance provisions including thin capitalisation, funding bonds etc
  
• Discussion of the rules introduced by Finance Act 2002 affecting Loan Relationships and Foreign Exchange

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