Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

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

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.

Hide this message

Tolley's Taxation of Foreign Exchange Gains and Losses 3rd ed

Image not available lge

ISBN13: 9781860125294
ISBN: 1860125298
Published: September 1997
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print

A practical guide to recent legislation which has changed the basis on which foreign exchange gains and losses are taxed. The text sets out the recent legislation and rules in full, aiming to unravel the complexities of both the old and the current system. Major pitfalls caused by current legislation are identified and advice is given on how to avoid them. The text of relevant legislation from Finance Acts 1995 and 1997 and Inland Revenue Explanatory Statements are also contained within the text.

Image not available lge
Foreign exchange of gains and losses; legal framework of the 1993 Finance Act Foreign; exchange provisions; currency contracts and options; non-trading exchange losses; commencement and transitional rules; deferral of unrealized exchange gains; the matching election; local currency elections; other special provisions; controlled foreign companies and other special companies; planning points and practical issues.