Tolley's Taxation of Foreign Exchange Gains and Losses

Tolley's Taxation of Foreign Exchange Gains and Losses

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Up-to-date to Finance Act 2001, this distils all the essential elements of the law. It identifies the major pitfalls caused by the legislation and describes how to avoid them. It contains the full text of the relevant legislation, Explanatory Statements and Inland Revenue pronouncements, as well as case law affecting foreign exchange gains and losses. There are practical examples more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 7th edition
  • references, tables, index
  • 0754512215
  • 9780754512219

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 Unrealised Exchange Gains; The Matching Election; Use of Local Currency; Other Special Provisions; Controlled Foreign Companies and Other Special Companies; Planning Points and Practical more