Tolley's Taxation of Foreign Exchange Gains and Losses

Tolley's Taxation of Foreign Exchange Gains and Losses

  • Paperback
By (author)  , Revised by 

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Description

This guide to the legislation affecting foreign exchange gains and losses provides the information needed to review, plan and restructure such transactions. It covers the Finance Act 2000, Inland Revenue information and case law.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 6th Revised edition
  • 0754508625
  • 9780754508625

Table of contents

Abbreviations and references; 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 unrealised exchange gains; the matching election; local currency elections; other special provisions; controlled foreign companies and other special companies; planning points and practical issues.show more