Taxation of Loan Relationship and Derivative Contracts 10th ed with 1st Supplement

A two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts.

Comprises the following titles:

• Taxation of Loan Relationships and Derivative Contracts 10th edition
• Supplement to the Taxation of Loan Relationships and Derivative Contracts 10th edition

The 10th edition covers the fundamental recasting of the loan relationships and derivatives contracts legislation in Finance (No 2) Act 2015, the impact of FRS 102 in these areas and case law developments. The Supplement ensures that the commentary is up to date and gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:

• OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system
• Restrictions on interest deductibility contained in Finance (No 2) Act 2017
• Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses
• Transfer pricing in the light of the BEPS