Taxation of Loan Relationships and Derivative Contracts

The ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance. Covering: 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; Matching and functional currencies; Reconstructions and mergers; Repos and stock lending; Anti-avoidance rules; Corporate debt; Loan relationships, derivative contracts, securities taxation and debt impairment.