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Taxation of Loan Relationships and Derivative Contracts, Tenth
Edition, is updated in line with the Finance Act 2015 which brings
in significant changes to the loan relation rules. In addition, it
includes changes to both UK and International Accounting Standards.
This new edition covers developments in the Basic Erosion and
Profit Shifting (BEPs) project and the related new climate and
wider concept of tax avoidance (GAAR). The chapters covering
accounting framework, reorganisations and international aspects
have been significantly updated since the previous edition and new
chapters have been added with a summary of all relevant cases and a
chapter covering Islamic Finance. Covers the following: The
Taxation of Finance Accounting under IFRS and Modified UK GAAP The
Scheme of the Legislation Loan Relationships: Scope and Definition
Loan Relationships: General Computational Provisions Loan
Relationships: Special Computational Provisions Impairment Losses
Foreign Exchange and Hedging/Deferral Interest Securities
Reorganisations, Acquisitions and Disposals Special Companies
Derivative Contracts - Definition and Scope Derivative Contracts -
Measurement of Profits Embedded Derivatives Worldwide Debt Cap
Transfer Pricing Stock Lending and Repos International Aspects
Islamic Finance Cases Appendices
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