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

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

written by David Southern
£70.00
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Introduction: This supplement updates certain sections of the 10th edition of Taxation of Loan Relationships and Derivative Contracts in line with important changes bought in by Finance Act 2017.
Category: Business Tax, Company Tax and International
Publisher: Bloomsbury Professional
Publication Date: June 2019
ISBN: 9781526507068
Description: This is a supplement to the 10th edition of Taxation of Loan Relationships and Derivative Contracts which published in January 2017.

The Supplement is being published to ensure the commentary is up to date with the following important legislative changes that have been introduced since the publication of the 10th edition:

Restrictions on interest deductibility contained in Finance (No 2) Bill 2017;
Restrictions on carry forward of trading losses contained in Finance (No 2) Bill 2017;
Implementation of BEPS.

In addition there will be a new chapter dealing with transfer pricing.
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