Tolley's Taxation of Foreign Exchange Gains and Losses

Tolley's Taxation of Foreign Exchange Gains and Losses

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Description

This work contains all the elements of foreign exchange law in a readable form. It also identifies the pitfalls caused by the legislation and describes how to avoid them. Also included is the full text of the relevant legislation, Explanatory Statements and Inland Revenue pronouncements.show more

Product details

  • Paperback | 569 pages
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 5th Revised edition
  • tables, index
  • 0754502678
  • 9780754502678

Table of contents

Table of statutes; table of statutory instruments; table of cases; introduction to the taxation of foreign exchange gains and losses; legal framework of the 1993 Finance Act foreign exchange provisions; basic rules; currency contracts and options; non-trading exchange losses; commencement and transitional rules; anti-avoidance; deferral of unrealized exchange gains; the matching election; local currency elections; other special provisions; controlled foreign companies and other special companies; planning points and practical issues; appendices.show more