Tolley's Taxation of Corporate Debt and Financial Instruments

Tolley's Taxation of Corporate Debt and Financial Instruments

  • Paperback
By (author)  , Revised by 

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Description

This title focuses on the practical implications of the provision 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.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 4th Revised edition
  • 0754508617
  • 9780754508618

Table of contents

Introduction; loan relationships - scope and definition; the charging provisions; interest and interest equivalents; debt and debt securities; general computational provisions; losses; loan relationships; special computational provisions; reorganisations; acquisitions and disposals; the transitional rules; special companies; foreign exchange gains and losses -special topics; financial instruments - computation of profit; collateralised transactions - stamp duty.show more