Taxation of Loan Relationships and Derivative Contracts, Paperback Book

Taxation of Loan Relationships and Derivative Contracts Paperback


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.


  • Format: Paperback
  • Pages: 654 pages
  • Publisher: Bloomsbury Publishing PLC
  • Publication Date:
  • Category: Taxation & duties law
  • ISBN: 9781845923037

Other Formats



Free Home Delivery

on all orders

Pick up orders

from local bookshops