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portada Taxation of Loan Relationships and Derivative Contracts
Type
Physical Book
Author
Publisher
Language
English
Pages
744
Format
Paperback
Dimensions
23.4 x 15.6 x 2.5 cm
Weight
0.45 kg.
ISBN13
9781526528667
Edition No.
0011
Categories

Taxation of Loan Relationships and Derivative Contracts

David Southern (Author) · Tottel Publishing · Paperback

Taxation of Loan Relationships and Derivative Contracts - Southern, David

New Book Imported to South Africa
Delivery: 21 Aug - 04 Sep Shipping: 13 to 17 business days.
R 5,368
R 5,368

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Synopsis "Taxation of Loan Relationships and Derivative Contracts"

This new edition gives the reader expert guidance on the legislation surrounding loan relationships and derivative contracts which have undergone significant change in the last few years. The new edition combines the guidance given in the 10th edition and a Supplement published in 2020 to pick up the new rules on loss reliefs, and the corporate interest restriction restriction rules. The 11th edition is further enhanced by the inclusion of a new section dealing with crypto-assets; a new section on Gilts, including commentary on liability driven investment (LDI); an expanded chapter on Islamic finance, and new chapters covering the company law framework for this area of work; and the legal documentation of debt. The relevant provisions of Finance Acts 2021 to 2023 are covered, including the changes to the transfer pricing rules from April 2023. New guidance from HMRC and relevant case decisions is also included. David Southern KC specialises in commercial tax, including direct tax, VAT and pension schemes, and all forms of tax litigation, including tax investigations and judicial review.

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