Taxation of Loan Relationships and Derivative Contracts (9th Revised edition)

Taxation of Loan Relationships and Derivative Contracts (9th Revised edition)

By: David Southern (author)Paperback

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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.

About Author

David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.


1 The Taxation of Finance; 2 Accounting under IFRS and Modified UK GAAP; 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 Foreign Exchange Gains and Losses; 9 Interest; 10 Securities; 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 Worldwide Debt Cap; 18 Transfer Pricing; 19 Stock Lending and Repos; 20 International Aspects.

Product Details

  • ISBN13: 9781845923037
  • Format: Paperback
  • Number Of Pages: 654
  • ID: 9781845923037
  • weight: 990
  • ISBN10: 1845923030
  • edition: 9th Revised edition

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