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Cover of Disclosure in Criminal Proceedings

Disclosure in Criminal Proceedings

Edited by: Paul Jarvis, Oliver Glasgow
Price: £110.00

Drink and Drug-Drive
Case Notes 4th ed




 P. M. Callow


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Enquiries of Local Authorities
and Water Companies:
A Practical Guide 7th ed



 Keith Pugsley, Ken Miles


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


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.

Subjects:
Taxation
Contents:
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.