Taxation of Corporate Debt and Financial Instruments

Taxation of Corporate Debt and Financial Instruments

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Description

This title focuses on the practical implications of the provisions on corporate debt, financial instruments and foreign exchange gains and losses. It covers the interaction between the taxes, the accounting framework, corporate transactions and planning issues. It is a comprehensive and practical guide to the corporate and government debt rules, to the tax and accounting treatment of all instruments used in providing corporate finance, and the treatment of foreign exchange gains and losses arising from such financial transactions. Worked examples throughout illustrate complex points, and it is fully cross-referenced to the legislation and Inland Revenue pronouncements. Changes in practice and legislation up to and including the Finance Act 2001 are included.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 5th edition
  • 0754512193
  • 9780754512196

Table of contents

Loan Relationships; - Scope and Definition; The Charging Provisions; Interest and Interest Equivalents; Debt and Debt Securities; General Computational Provisions; Losses; Special Computational Provisions; Reorganisations; Acquisitions and Disposals; The Transitional Rules; Special Companies; Foreign Exchange Gains and Losses; Foreign Exchange Gains and Losses; Special Topics; Financial Instruments; Financial Instruments - Computation of Profits; Collateralised Transactions.show more