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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition was published, see:
Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts 7th ed isbn 9780754521198

Tolley's Taxation of Foreign Exchange Gains & Losses 7th ed

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ISBN13: 9780754512219
ISBN: 0754512215
New Edition ISBN: 0754521192
Published: November 2001
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

Up-to-date to Finance Act 2001, this distils all the essential elements of the law. It identifies the major pitfalls caused by the legislation and describes how to avoid them. It contains the full text of the relevant legislation, Explanatory Statements and Inland Revenue pronouncements, as well as case law affecting foreign exchange gains and losses. There are practical examples throughout.

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Table of Statutes; Table of Statutory Instruments; Table of Cases; Introduction to the Taxation of Foreign Exchange Gains and Losses; Legal Framework of the 1993 Finance Act Foreign Exchange Provisions; Basic Rules; Currency Contracts and Options; Non-Trading Exchange Losses; Commencement and Transitional Rules; Anti-Avoidance; Deferral of Unrealised Exchange Gains; The Matching Election; Use of Local Currency; Other Special Provisions; Controlled Foreign Companies and Other Special Companies; Planning Points and Practical Issues.