June 2023, Issue 29

Offering invaluable tax planning help for the tax specialist the Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication offers a concise and comprehensive guide to the law in this area. It examines in detail each of the regimes involved: Foreign exchange transactions, financial instruments, corporate debt, anti-avoidance provisions, all the rules introduced affecting loan relationships and foreign exchange.

Part B Accounting
Part C Loan Relationships: Basic Principles
Part D Loan Relationships
Part F Foreign Exchange and Hedging
Part H Special Topics