Taxation of Corporate Finance (11 ed)

By (author) David Southern

ISBN13: 9781526528667

Imprint: Bloomsbury Professional

Publisher: Bloomsbury Publishing PLC

Format: Paperback / softback

Published: 11/08/2025

Availability: Not yet available

Description
This relaunched title (previously titled Taxation of Loan Relationships and Derivative Contracts) gives the reader expert guidance on the tax legislation surrounding corporate finance transactions, which have undergone significant change in the last few years. The commentary is 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 2024 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.
1. Corporate Finance 2. The Accounting Framework 3. The Company Law Framework 4. The Tax Framework 5. The Legislative Framework 6. The BEPS Project 7. Loan Relationships: definition and scope 8. Loan Relationships: computational provisions 9. Securities and Hybrids 10. Cryptoassets 11. Interest 12. Corporate Interest Restriction 13. Loss Relief 14. Derivatives: definition and scope 15. Derivatives: computational provisions 16. Embedded derivatives 17. Foreign exchange 18. Hedging and deferral 19. Reorganisations 20. Reconstructions 21. Special companies 22. Islamic finance 23. Stock lending and repos 24. Transfer pricing 25. International dimension
  • Accounting
  • Corporate tax
  • Taxation
  • Professional & Vocational
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Weight:600.00
List Price: £190.00