Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation of Loan Relationships and Derivative Contracts 9th ed isbn 9781845923037

Taxation of Loan Relationships and Derivative Contracts 8th ed

ISBN13: 9781845921873
New Edition ISBN: 9781845923037
Previous Edition ISBN: 0754521192
Published: March 2007
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Formerly known as Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts, this well-established work now appears in its 8th edition. It has been wholly rewritten, to take account of the radical legal and accounting changes resulting from the application of International Accounting Standards (IAS) and new UK GAAP.

Written by David Southern, a leading expert in the field, and the PricewaterhouseCoopers team, headed by Derek Jenkins, it offers comprehensive coverage of:-

  • IAS 32/39 and FRS 25/26;
  • loan relationships under IAS;
  • impairment losses and connected company rules;
  • the new 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.
Particular emphasis is placed on providing worked examples and planning guidance.