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Vol 25 No 1 Jan/Feb 2020

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Taxation of Loan Relationship and Derivative Contracts 10th ed: 1st Supplement

ISBN13: 9781526507068
To be Published: April 2020
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £50.00

This is a supplement to the 10th edition of Taxation of Loan Relationships and Derivative Contracts which published in January 2017.

The Supplement is being published to ensure the commentary is up to date with the following important legislative changes that have been introduced since the publication of the 10th edition:

  • Restrictions on interest deductibility contained in Finance (No 2) Bill 2017;
  • Restrictions on carry forward of trading losses contained in Finance (No 2) Bill 2017;
  • Implementation of BEPS.
In addition there will be a new chapter dealing with transfer pricing.

Taxation, Supplements
7. Impairment Losses
9. (a) Restriction on Intererest Deductability
21. Transfer Pricing