Written by David Southern, a leading expert in the field, the ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts. It covers IAS 32/39 and FRS 25/26, loan relationships under IAS, impairment losses and connected company rules, the derivative contracts rules, bifurcation of convertibles, transfer pricing domestic and international, the disregard rules on tax hedging, matching and functional currencies, reconstructions and mergers, repos and stock lending, anti-avoidance rules, corporate debt, loan relationships, derivative contracts, securities taxation and debt impairment. Particular emphasis is placed on providing worked examples and planning guidance.

About the Author

David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.

Prizes

A well established work offering comprehensive coverage Contains worked examples and planning guidance throughout 2 new chapters covering the world wide debt cap and alternative finance arrangements