Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts – Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:> OECD’s Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system> Restrictions on interest deductibility contained in Finance (No 2) Act 2017> Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses> Transfer pricing in the light of the BEPS
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