Taxation of Loan Relationships and Derivative Contracts 9th ed
Published: June 2012
Publisher: Bloomsbury Professional
Country of Publication: UK
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.
- 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.