Taxation of loan relationships and derivative contracts. (2017)

• Record Type: Book
• Further Information: Note: David Southern.
• Authors: Southern, David
• Contents: 1 The Taxation of Finance 2 The Accounting Framework 3 The Scheme of the Legislation 4 Loan Relationships: Scope and Definition 5 Loan Relationships: General Computational Provisions 6 Loan Relationships: Special Computational Provisions 7 Impairment Losses 8 Securities 9 Interest 10 Foreign Exchange Gains and Losses 11 Reorganisations, Acquisitions and Disposals 12 Special Companies 13 Derivative Contracts – Definition and Scope 14 Derivative Contracts – Measurement of Profits 15 Embedded Derivatives 16 Hedging and Deferral 17 Case Law 18 Islamic Finance 19 Stock Lending and Repos 20 International Aspects 21 Worldwide Debt Cap Appendix Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004.
• Publisher Details: London : Bloomsbury Professional
• Publication Date: 2017
• Copyright Date: 2017
• Extent: 1 online resource (656 pages)
• Subjects: 346.41078; Business & Economics -- Taxation -- General; Corporate debt -- Law and legislation -- Great Britain; Foreign exchange -- Taxation -- Law and legislation -- Great Britain; Derivative securities -- Taxation -- Law and legislation -- Great Britain; Taxation
• Languages: English
• ISBNs: 9781784511357; 1784511358
• Related ISBNs: 9781780438917
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.