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Vol 22 No 4 April/May 2017

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Whistleblowing: Law and Practice

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation of Loan Relationship and Derivative Contracts 10th ed isbn 9781780438917

Taxation of Loan Relationships and Derivative Contracts 9th ed


ISBN13: 9781845923037
New Edition ISBN: 9781780438917
Previous Edition ISBN: 9781845921873
Published: June 2012
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



Taxation of Loan Relationships and Derivative Contracts 9th ed has been comprehensively revised, updated and re-written in light of the Tax Law Rewrite and recent major changes that have significantly affected the day-to-day work of a corporate tax adviser.

The new 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.

It covers:-

  • retrospective provisions in Finance Bill 2012 dealing with debt buy-backs
  • loan relationships, derivative contracts, securities taxation
  • 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
  • the worldwide debt cap
  • matching and functional currencies
  • reorganisations, reconstructions and mergers
  • new stock lending and repo rules
  • anti-avoidance rules
David Southern is a practising barrister at Temple Tax Chambers, 3 Temple Gardens, and is Visiting Professor and Director of the School of Tax Law at the Centre for Commercial Law Studies, Queen Mary, University of London.

Subjects:
Taxation
Contents:
1. Taxation of Finance
2. Accounting under IFRS and Modified UK GAAP
3. The Scheme of 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
Appendix 1
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004