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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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Taxation of Loan Relationship and Derivative Contracts 10th ed

ISBN13: 9781780438917
Previous Edition ISBN: 9781845923037
Published: January 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £155.00

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+ £25.00 VAT

Taxation of Loan Relationships and Derivative Contracts, 10th ed, is updated in line with the Finance Act (No 2) 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards.

This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance.

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 and Hedging/Deferral
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
17. Worldwide Debt Cap
18. Transfer Pricing
19. Stock Lending and Repos
20. International Aspects
21. Islamic Finance
22. Cases