Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition is due, details can be seen here:
Taxation of Loan Relationships and Derivative Contracts 11th ed isbn 9781526528667

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


ISBN13: 9781526507143
New Edition ISBN: 9781526528667
Published: January 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback & Supplement
Price: Out of print



A two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts.

Comprises the following titles:

  • Taxation of Loan Relationships and Derivative Contracts 10th edition
  • Supplement to the Taxation of Loan Relationships and Derivative Contracts 10th edition

The 10th edition covers the fundamental recasting of the loan relationships and derivatives contracts legislation in Finance (No 2) Act 2015, the impact of FRS 102 in these areas and case law developments. The Supplement ensures that the commentary is up to date and gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:

  • OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system
  • Restrictions on interest deductibility contained in Finance (No 2) Act 2017
  • Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses
  • Transfer pricing in the light of the BEPS

Subjects:
Taxation
Contents:
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 and Hedging/Deferral
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
17. Worldwide Debt Cap
18. Transfer Pricing
19. Stock Lending and Repos
20. International Aspects
21. Islamic Finance
22. Cases
Appendices